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A Legal Perspective on PT-300s, Soft and Hard Costs and Capitalization in South Carolina*

South Carolina companies with any real or personal property placed in service in the state annually complete and file a PT-300, the state’s property tax return form. Companies that have entered into a negotiated Fee in Lieu...more

Legal Guide to Starting a Business in the United States

Starting a business in the United States can open doors for massive opportunity and success. Along the way, however, businesses will encounter a number of legal and regulatory hurdles. This “Guide to Starting Business in...more

South Carolina Department of Revenue Announces Changes to County Tiers for 2020

The South Carolina Department of Revenue has released the 2020 county tier rankings for all South Carolina counties. The rankings are reassessed each year and are determined in part by per capita income and unemployment rate...more

South Carolina Legislative Update: Job Tax Credit Increase

On May 22, South Carolina Governor Henry McMaster signed into law H.B. 4243 , known colloquially as the “Panthers Bill,” as the primary buzz surrounding the bill arose from the provisions aimed at assisting the Carolina...more

South Carolina Legislative Update: Port Cargo Volume Increase Tax Credit

On May 13, South Carolina Governor Henry McMaster signed into law a bill (S.B. 439) to increase the maximum amount of available tax credits for a port cargo volume increase. Most notably, the law will: (i) increase the...more

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