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If Neon Lights, LLC has gross receipts of $20 million for the taxable year, they will not be considered an SSTB if less than what

If Neon Lights, LLC has gross receipts of $20 million for the taxable year, they will not be considered an SSTB if less than what percentage of their gross receipts are attributable to an SSTB category?

5%.

10%.

15%.

20%.

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