South Carolina Lawyers Weekly

Because S.C. Code Ann. Title 12 does not define “motor vehicle,” the administrative law court properly determined that it must use the rules of statutory construction to ascertain and effectuate the intent of the legislature to determine if the sales ...

Tagged with: Taxation

S.C. Code Ann. § 12-36-2110(A)(1) caps sales tax at $300 for the sale of a “motor vehicle,” but the statute does not define “motor vehicle.” The clear language of § 12-36-2110(A) does not restrict or condition the sales tax exemption ...

Tagged with: Taxation

Although appellant alleges that she had an oral contract with her uncle to buy the Kingstree house in which she was living and that she had made some property tax payments in the past, since her uncle was the record ...

Although a verbatim reading of S.C. Code Ann. § 12-43-220(c)(2)(ii) would allow the appellant-taxpayer to claim the homestead exemption for her Beaufort County house, since her husband lives in Tennessee, we construe § 12-43-220(c)(2)(ii)(A) to disqualify appellant from claiming the ...

Although the statute in question is titled, “Optional Methods for Financing Transportation Facilities Act,” the act allows counties to finance the cost of “operating … transportation-related projects.” Therefore, the respondent-county may spend funds collected pursuant to the act on operating ...

The respondent-county has failed to show that its “road maintenance fee” or its “telecommunications fee” benefits the fee-payers in any manner different from members of the general public. Therefore, the “fees” are actually taxes, which the county was not permitted ...

S.C. Code Ann. § 4-10-330 sets a limitation period of 30 days to question the results of a referendum under the Capital Project Sales Tax Act. Nothing in the statute says the 30-day limitation period applies only to procedural challenges. ...

When an assessable (i.e., appraisal-triggering) transfer of interest, or ATI, in real property occurs, our property tax statutes provide for an ATI exemption. Reading the relevant statutes together, a taxpayer who purchases qualifying property before an implementation year may claim ...

Legislation allowing special purpose districts with unelected governing bodies to continue collecting taxes at their existing rates corrected the problem of taxation without representation previously identified by this court. The General Assembly exercised its own authority to impose the taxes ...

When an assessable (i.e., appraisal-triggering) transfer of interest in real property occurs, our property tax statutes provide for an exemption based on (1) the property’s fair market value at its last assessable transfer of interest (ATI) and (2) the property’s ...