In This Presentation:

- Business Consideration – Electricity Rates

- South Carolina vs. North Carolina

- Corporate License Fees/ Franchise Taxes

- Income Tax Rates (C Corps)

- Income Tax Apportionment for Manufacturers

- Apportioned Income

- Corporate Income Tax Credits

- South Carolina Job Tax Credit

- South Carolina Small Business Job Tax Credit

- North Carolina Article 3J Credits

- North Carolina County Tier Designation

- North Carolina Urban Progress Zones (UPZ) and Agrarian Growth Zones (AGZ)

- North Carolina Ports Enhancement Zone (PEZ)

- South Carolina Investment Tax Credit

- South Carolina Research & Development Tax Credit

- North Carolina Technology Development Tax Credit

- South Carolina Port Tax Credit

- South Carolina Port Volume Increase Tax Credit

- South Carolina Port New Warehouse Tax Credit

- North Carolina Ports Tax Credit

- South Carolina vs. North Carolina

- Basic Property Tax Calculation

- South Carolina Property Taxes

- South Carolina Property Tax Exemptions

- South Carolina 5-Year Property Tax Abatement

- Property Tax Incentives South Carolina

- FILOT South Carolina

- Multi-County Industrial or Business Parks South Carolina

- Special Source Revenue Credits South Carolina

- North Carolina Property Taxes

- North Carolina Property Tax Exemptions

- North Carolina Property Tax Incentives

- Sales Taxes

- South Carolina Sales Taxes

- Sales Tax Exemptions for Manufacturers in SC

- North Carolina Sales Taxes

- Sales Tax Exemptions for Manufacturers in NC

- Sales Tax Exemptions for Construction Materials

- Sales Tax Exemptions: Datacenters in South Carolina

- Sales Tax Exemptions: Datacenters in North Carolina

- Sales Tax Caps

- Hard Dollars

- Cash Grants/Credits

- SC Deal Closing Fund

- South Carolina Job Development Credit

- BIP Program

- One North Carolina Fund

- Job Development Investment Grant (JDIG)

- Incentives — Industrial Development Fund

Excerpt from Business Consideration – Electricity Rates:

Rates per kwh for industrial users --

..South Carolina

–2012 -- 5.72 ¢/kWh

–2013 -- 5.85 ¢/kWh

–no sales tax

..North Carolina

–2012 -- 6.22 ¢/kWh

–2013 -- 6.11 ¢/kWh

–NC repealed sales tax on sales of electricity to manufacturers effective July 1, 2010.