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In connection with services, Code Section 12-6-2295(5) provides that if the income-producing activity is performed partly within and partly without this State, gross receipts are attributable to this State to the extent the income-producing activity is performed within this State.

South Carolina Code §12-6-3780 allows a resident taxpayer a refundable income tax credit for preventative maintenance costs associated with a private passenger motor vehicle or motorcycle registered in South Carolina during the year, subject to certain limitations.

South Carolina Code §12-6-3550 allows a credit against taxes due for costs of voluntary cleanup activity by a nonresponsible party pursuant to the Brownfields Voluntary Cleanup Program in South Carolina Code Title 44, Chapter 56, Article 7.

General and mechanical contractors who want to work on commercial and industrial projects valued at over $5,000 need to carry a license (the license also allows them to work on residential jobs). These licenses fall under the control of the South Carolina Contractor's Licensing Board.

If the principal profits or income of a taxpayer are derived from sources other than those described in Section 12-6-2252 or Section 12-6-2310, the taxpayer shall apportion its remaining net income using a fraction in which the numerator is gross receipts from within this State during the taxable year and the ...

BROWNFIELDS VOLUNTARY CLEANUP CREDIT South Carolina Code §12-6-3550 allows a credit against taxes due for costs of voluntary cleanup activity by a nonresponsible party pursuant to the Brownfields Voluntary Cleanup Program in South Carolina Code Title 44, Chapter 56, Article 7.