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Home / Courts / S.C. Court of Appeals / Taxation – Corporate – Multistate Business – Standard Apportionment Method – Intellectual Property (access required)

Taxation – Corporate – Multistate Business – Standard Apportionment Method – Intellectual Property (access required)

Rent-A-Center West Inc. v. South Carolina Department of Revenue (Lawyers Weekly No. 011-091-16, 14 pp.) (Aphrodite Konduros, J.) Appealed from the Administrative Law Court (Ralph King Anderson III, ALJ) S.C. App. Holding: Since a very small amount of the appellant-taxpayer’s overall revenue comes from its royalties (the only income it receives in South Carolina), the royalties ...

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