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Domestic Production Gross Receipts (DPGR) is defined in instructions - see page 3
Here is a list what is included and what is NOT included into Gross receipts.As we see - Total sales (net of returns and allowances) is included.
There is NO specific exclusion for shipping costs as long as that payment is related to the Qualified Production Activity.
Correspondingly - on that form we need to report COGS and deductions related to same activities. So if you are using a third party vendor for shipping - that cost would be deducted.
Yes - correct.
- and the credit will be calculated based on NET income from qualified activities.
But if ALL activities are qualified - that would be the same as All income.
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