STATE INCENTIVES GUIDE
Buisness Facilities Contributed Content
MARCH 21, 2014
Uses: equipment costs, building and facilities, rent and utilities, travel, contractual services, salaries, and benefits, other operating and non-operating costs. SINGLE FACTOR APPORTIONMENT: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. CONNECTICUT.
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