South Carolina Legislature


 

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S 788
Session 105 (1983-1984)


S 0788 General Bill, By R.C. Dennis, A.S. Macaulay and Saleeby
 A Bill to amend Section 12-7-1170, Code of Laws of South Carolina, 1976,
 relating to the apportionment of income for purposes of state income tax of
 businesses with income derived inside and outside the State, so as to provide
 for the elimination of the tax over a four-year period on sales of property
 shippedNext from within this State if the purchaser is the United States
 Government or the purchaser is not taxable in the State of the purchaser, and
 to provide that sales of property Previousshipped from this State to a purchaser in a
 foreign country are not attributable to this State for purposes of the tax.
   02/14/84  Senate Introduced and read first time SJ-626
   02/14/84  Senate Referred to Committee on Finance SJ-626




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