(1) apply only to an VIFSC incorporated in the United States Virgin Islands;
(2) do not apply to an VIFSC or its shareholders if more than five percent (5%) of the VIFSC's gross income during the taxable year is derived from sales or services in the United States Virgin Islands; provided, that this paragraph shall not be construed to disqualify an VIFSC for the performance of services provided by or on behalf of an VIFSC earning sales commissions from sales that generate non-Virgin Islands trading gross receipts;
(3) do not apply to any Business Management or Consulting Firm for a Virgin Islands Foreign Sales Corporation described in Title 27, section 302(a), Virgin Islands Code.