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State by State Incentives Guide

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System must be placed in service between December 31, 2005 and December 31, 2012. Single Factor Apportionment: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. Research Tax Credit: Kansas offers an income tax credit equal to 6.5% WORKFORCE DEVELOPMENT.

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STATE INCENTIVES GUIDE

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SINGLE FACTOR APPORTIONMENT: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. Taxpayers may also file a claim for the refund for tax paid on retail transactions that occur after June 30, 2005. Louis and Kansas City urban areas. SALES TAX EXEMPTIONS.

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