South Carolina imposes sales tax on retail sales of tangible personal property. South Carolina generally does not impose a sales tax on intangible property, however, certain intangible property is deemed to be tangible...more
As part of its major transportation bill (HB 2017), the Oregon legislature last week adopted a new statewide payroll tax, starting July 1, 2018, to fund public transit projects throughout the state. Every employer will be...more
The 2017 legislative session begins February 7th in Montgomery, and we expect several tax-related proposals to be considered during the session. Our readers may recall that the 2016 session ended with no long-term plan in...more
I-77 Managed Lanes - On June 2, the House voted 81-27 to approve HB 954, which would terminate the contract between NCDOT and I-77 Mobility Partners for the I-77 managed lanes project north of Charlotte. The bill has...more
This Week - After a week-long summer recess, lawmakers returned to Raleigh to resume the business of the State. The House finally appointed budget Conferees on Tuesday, nearly a month after receiving the Senate version...more