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Burr & Forman

South Carolina Property Tax for New and Expanding Manufacturers: The Fee-In-Lieu of Tax Versus the Special Source Revenue Credit

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South Carolina has some of the highest business property taxes in the Southeast. The state generally taxes land, buildings, machinery and equipment, and furniture and fixtures, but does not tax inventory, pollution control...more

Lewitt Hackman

Su-PERFLUO-us? More Chemicals Added to Prop 65 List

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Business owners manufacturing, buying, selling, or importing products in California already know about the state’s Prop 65 law. But do they also know every single chemical or substance that is on that list?...more

Burr & Forman

New Property Tax Exemption for All South Carolina Manufacturers

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The South Carolina Infrastructure and Economic Development Reform Act, 2017 Act 40, was recently enacted and is designed to enhance South Carolina’s economic competitiveness. The Act, commonly referred to as the gas tax bill,...more

Burr & Forman

South Carolina Department of Revenue Issues Property Tax Guidance for Fiscal Year Manufacturers

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The South Carolina Department of Revenue (the “Department” or “DOR”) issued SC Revenue Ruling #16-12 on December 16, 2016. The ruling provides guidance to manufacturers on property tax return filings, assessment procedures,...more

Robinson & Cole LLP

Manufacturers Are Building Occupants, too – EHS Issues Related to Building Occupancy

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Obviously, our blog focuses on issues that affect manufacturers. Specifically, my posts deal with environmental or health and safety issues manufacturers face. Sometimes, though, it’s good to step back and remember that...more

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