On June 17th, South Carolina Governor Henry McMaster signed Act No. 228, the “Comprehensive Tax Cut Act of 2022” (“Act”), into law after extensive debate and efforts by leadership of the State House of Representatives and...more
Each municipality and county in South Carolina (a taxing jurisdiction) is authorized to impose a business license tax based on the gross income of a business that operates within its borders. Businesses operating in South...more
There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more
5/3/2018
/ 501(c)(3) ,
Administrative Law Judge (ALJ) ,
Appeals ,
Attorney's Fees ,
But For Causation ,
Charitable Organizations ,
Charter Schools ,
Contractors ,
Department of Revenue ,
Good Cause ,
Hospitals ,
Income Taxes ,
IRS ,
Local Taxes ,
Misallocation of Funds ,
Multistate Corporations ,
Notice of Appeal ,
Personal Property ,
Petition for Writ of Certiorari ,
Property Tax ,
Public Schools ,
Remand ,
Retail Sales ,
Retailers ,
Retroactive Taxes ,
Sales & Use Tax ,
Sales Tax ,
SC Supreme Court ,
State and Local Government ,
Tangible Property ,
Tax Assessment ,
Tax Audits ,
Tax Court ,
Tax Exemptions ,
Tax Legislation ,
Tax Liability ,
Tax Liens ,
Tax Litigation ,
Tax Penalties ,
Tax Refunds
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
8/17/2017
/ Ad Velorum Property Taxes ,
Commercial Property Owners ,
Department of Revenue ,
Economic Development ,
Gas Taxes ,
Infrastructure Financing ,
Manufacturers ,
Manufacturing Facilities ,
New Legislation ,
Property Tax ,
State and Local Government ,
Tax Credits ,
Tax Exemptions
The South Carolina Department of Revenue (the “Department” or “DOR”) files tax liens when a taxpayer fails to timely pay his or her state tax liability. The Department files a tax lien in order to establish its priority to a...more