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Citizens' Interest > South Carolina Taxation Realignment Commission

SOUTH CAROLINA TAXATION REALIGNMENT COMMISSION

  • Brief Summary and Commissioners (PDF format)

    • Meeting Schedule and Notices

  • September 9, 2009 Meeting Notice (PDF format)
  • Revised Meeting Schedule - October 12, 2009 (PDF format)

    • Meeting Agendas

  • September 9, 2009 Meeting Agenda (PDF format)
  • September 30, 2009 Meeting Agenda (PDF format)
  • October 28, 2009 Meeting Agenda (PDF format)

    • Meeting Minutes

  • Approved Minutes from September 9, 2009 Meeting (PDF format)
  • Approved Minutes from September 30, 2009 Meeting (PDF format)
  • Approved Minutes from October 28, 2009 Meeting (PDF format)

    • Documents from September 30, 2009 Meeting

  • Assessment Criteria
  • BEA Advisory Letter
  • Car Tax Comparison for South Carolina, North Carolina and Georgia (PDF format)
  • COST 2009 Study - Business Tax Burdens by State (Tab 4 in Commission Notebook) (PDF format)
  • FTA Survey of Services Taxation - Update (Tab 3 in Commission Notebook) (PDF format)
  • FTA Survey of Services Taxation - Update (Part II) (Tab 3 in Commission Notebook) (PDF format)
  • Presentation by Dr. Gillespie (PDF format)
  • Table of Gasoline Taxes in the Southeast (PDF format)
  • Tab 23 Updated Tables - Pages updated/to replace: 9, 12, 13, 25, 26 (PDF format)

    • Documents from October 28, 2009 Meeting

  • Comparison of Gross and Net Taxable Sales FY1999-FY2008 (PDF format)
  • Consumer Expenditures Trend Comparison 1984 vs. 2007 (PDF format)
  • The Tax Foundation - Updated State and Local Option Sales Tax (PDF format)
  • S.C. Car Tax Comparison to N.C. and Ga. (PDF format)
  • S.C. DOT Secretary Limehouse Presentation to TRAC (PDF format)
  • S.C. Supreme Court Case - Ed Robinson Laundry vs. SCDOR (PDF format)
  • State and Local Government Sales Tax Revenue Losses from Electronic Commerce (PDF format)
  • Tanking CD Sales Shutter Strores - March 19, 2009 Rolling Stone Article (PDF format)
  • TRAC Protocol for Public Testimony (PDF format)
  • Tab 23 Updates: Motor Fuel Tax (PDF format) and S.C. Local Hospitality and Accommodations Tax Collections by County FY07-08 (PDF format)

    • Documents from November 12, 2009 Meeting

  • Sales Tax Exemption Public Testimony Sign In Sheet (PDF format)
  • AT&T Sales Tax Exemption Testimony (PDF format)
  • Dr. Greg Niemer Sales Tax Exemption Testimony (PDF format)
  • Dr. Holley Ulbrich Sales Tax Exemption Testimony (PDF format)
  • Jason Gamel Sales Tax Exemption Testimony - Part 1 (PDF format)
  • Jason Gamel Sales Tax Exemption Testimony - Part 2 (PDF format)
  • Jim Faulkenberry Sales Tax Exemption Testimony (PDF format)
  • Manufactured Housing Institute of S.C. Sales Tax Exemption Testimony (PDF format)
  • Melanie C. Hill Sales Tax Exemption Testimony - Part 1 (PDF format)
  • Melanie C. Hill Sales Tax Exemption Testimony - Part 2 (PDF format)
  • Melanie C. Hill Sales Tax Exemption Testimony - Part 3 (PDF format)
  • S.C. Energy Office Sales Tax Exemption Testimony (PDF format)
  • S.C. Medical Association Sales Tax Exemption Testimony (PDF format)
  • S.C. Medical Equipment Services Association Sales Tax Exemption Testimony (PDF format)
  • S.C. Policy Council Sales Tax Exemption Testimony (PDF format)
  • S.C. Press Association Sales Tax Exemption Testimony (PDF format)
  • S.C. Trucking Association Sales Tax Exemption Testimony - Part 1 (PDF format)
  • S.C. Trucking Association Sales Tax Exemption Testimony - Part 2 (PDF format)
  • S.C. Trucking Association Sales Tax Exemption Testimony - Part 3 (PDF format)

    • Commissioner's Notebook Materials

  • Table Of Contents - Updated October 6, 2009
  • Member Bios (PDF format)
  • State Ethics Commission Letter Regarding Commissioners/Lobbyist Interaction and Memorandum Regarding Staff Lobbyist Interaction (PDF format)
  • FTA Survey of Services Taxation - Update and FTA Survey of Services Taxation - Update (Part II)
  • “Total State and Local Business Taxes: 50 State Estimates for Fiscal Year 2008” - January 2009
  • S. 12
  • Staff Bill Summary of S. 12 (PDF format)
  • Summary of Data Sources for Tax Information (PDF format)
  • State Tax Study Commissions compiled by the National Conference of State Legislatures
  • Principles of a High Qulaity State Revenue System - report by the National Conference of State Legislatures (PDF format)
  • The Way We Tax - A 50 State Report by Governing Magazine (PDF format)
  • Tax Rates and Tax Burdens in the District of Columbia - A Nationwide Comparison - report by the Government of the District of Columbia (PDF format)
  • Selected Issues in South Carolina's Tax and Education System by (PDF format)
  • Ensuring a Competitive Revenue System for South Carolina - Findings and Conclusions from an Evaluation of the South Carolina Revenue System by Clemson University Strom Thurmond Institute of Government and Public Affairs (PDF format)
  • North Carolina - Final Report on Governor's Commission to Modernize State Finances
  • Tennessee - Final Report of the Tennessee Tax Structure Study Commission
  • Utah - Insights and Caveats from Recent Tax Reform in Utah (PDF format)
  • State Tax Update July 2009 by the National Conference of State Legislatures
  • South Carolina Department of Revenue Annual Tax Report, FY 2007-08
  • Estimated Tax Savings, Fiscal Years 1996-2008 - Prepared by South Carolina Board of Economic Advisors and Office of Research and Statistics (PDF format)
  • Status of Legislation Affecting Revenue Collections, Fiscal Years 2009-10 to 2011-12 - Prepared by South Carolina Board of Economic Advisors (PDF format)
  • Sales and Use Tax Exemptions, FY 2008-09 - Prepared by South Carolina Board of Economic Advisors
  • State Individual Income Tax Comparisons for Tax Year 2009 - Prepared by South Carolina Board of Economic Advisors (PDF format)
  • South Carolina Revenue Sources and Fiscal Impacts - Prepared by South Carolina Budget and Control Board, Division of Research and Statistical Services, Office of Economic Research (PDF format)
  • Tax Incentives for Economic Development in South Carolina - Corporate and Individual Income Tax Credits, Rebates, Transfers and/or Appropriations, FY 2007 - Prepared by South Carolina Board of Economic Advisors
  • 2007 Local Government Finance Report - Statewide Summary

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