Article

Allocation and Apportionment

S.C. Code Ann. § 12-6-2210— Taxation of business; determination whether entirely or partly transacted or conducted within State
S.C. Code Ann. § 12-6-2220— Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services
S.C. Code Ann. § 12-6-2230— Allocation of income not allocated under Section 12-6-2220
S.C. Code Ann. § 12-6-2240— Apportionment of all income remaining after allocation
S.C. Code Ann. § 12-6-2252— Allocation and apportionment of business income
S.C. Code Ann. § 12-6-2280— Sales factor; definitions
S.C. Code Ann. § 12-6-2290— Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter
S.C. Code Ann. § 12-6-2295— Items included and excluded from terms "sales" and "gross receipts"
S.C. Code Ann. § 12-6-2300— Apportionment of United States source income for business incorporated in foreign country
S.C. Code Ann. § 12-6-2310— Income remaining after allocation for certain companies; factors to be used for apportionment
S.C. Code Ann. § 12-6-2320— Allocation and apportionment of taxpayer's income when provisions unfairly represent taxpayer's business activity; agreement with taxpayer; provision for taxpayer constructing or operating qualified recycling facility