South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 20 - CORPORATE LICENSE FEE AND ANNUAL REPORTS
Section 117-1075.1 - Items Included in Gross Receipts
Universal Citation: SC Code Regs 117-1075.1
Current through Register Vol. 48, No. 3, March 22, 2024
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.
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