S.C. Code Regs. 117-1075.1 - Items Included in Gross Receipts

Gross receipts, as used in Section 12-20-100, include all receipts from operations within the State, and also other profit and loss items with a local situs. Intangible income from intangibles used in the conduct of the business within this State is included in gross receipts.


S.C. Code Regs. 117-1075.1
Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.

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