“Flexible” South Carolina Ruling Creates Sourcing Uncertainties

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On May 20, 2016, an Administrative Law Court decision in South Carolina resulted in the two things that taxpayers try to avoid – uncertainty and penalties. Dish DBS Corp. v. South Carolina Department of Revenue, S.C. Admin. Law Court, No. 14-ALJ-17-0285-cc (5/20/16). It’s hard enough to advise taxpayers on the differences between states that apply a costs-of-performance method of sourcing service revenue and those that have moved to a market-based rule. The Dish decision further complicates the issue in South Carolina by concluding that the state’s approach to apportionment of service revenue is a “flexible standard based upon the …read more

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