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Citizens' Interest > South Carolina Taxation Realignment Commission

SOUTH CAROLINA TAXATION REALIGNMENT COMMISSION

FINAL REPORT OF TRAC COMMISSION - December 7, 2010

  • Final Report of the TRAC Commission - December 2010 (PDF format)
  • Appendices to Final TRAC Report - Updated on December 14, 2010 (PDF format) - Includes Appendices for Sales and Use Tax, Individual Income Tax, Corporate Income Tax, Property Tax, Fuel Tax, Votes on Proposals and Commissioner Comments

    • TRAC Update - November 17, 2010

  • Letter to Representative Cooper (PDF format)
  • Letter to Senator Leatherman (PDF format)

  • Brief Summary and Commissioners (PDF format)

    • TRAC Extension Request - January 5, 2010

  • Letter to Representative Cooper (PDF format)
  • Letter to Senator Leatherman (PDF format)

    • Subcommittee Meetings - Notices and Agendas

  • March 25, 2010 Streamlined Sales and Use Tax Subcommittee Meeting Agenda - Revised March 25, 2010 (PDF format)
  • March 25, 2010 Streamlined Sales and Use Tax Subcommittee Meeting Notice - March 12, 2010 (PDF format)
  • May 13, 2010 Intangibles and Services Subcommittee Meeting Notice - April 29, 2010 (PDF format)
  • May 12, 2010 Fuel Tax Subcommittee Meeting Notice - May 4, 2010 (PDF format)
  • May 25, 2010 Streamlined Sales Tax Subcommittee Meeting Notice - May 21, 2010(PDF format)
  • June 8, 2010 Intangibles and Services Subcommittee Meeting Notice - May 28, 2010 (PDF format)
  • June 9, 2010 Fuel Tax Subcommittee Meeting Notice - June 7, 2010 (PDF format)
  • June 9, 2010 Fuel Tax Subcommittee Meeting Agenda - June 9, 2010 (PDF format)
  • June 28, 2010 Sales and Use Tax Exemption Subcommittee Meeting Notice - THIS MEETING WAS RESCHEDULED FROM JUNE 16 TO JUNE 28, 2010(PDF format)
  • June 29, 2010 Streamlined Sales Tax Subcommittee Meeting Notice - June 18, 2010(PDF format)
  • July 21, 2010 Sales and Use Tax Subcommittee Meeting Notice (PDF format) - July 20, 2010
  • August 10, 2010 Intangibles and Services Subcommittee Meeting Notice (Word format) - August 9, 2010
  • August 10, 2010 Fuel Tax Subcommittee Meeting Notice (Word format) - August 9, 2010
  • August 27, 2010 Local Accommodations and Hospitality Tax Subcommittee Meeting Notice (PDF format) - August 17, 2010
  • September 2, 2010 Individual Income Tax Subcommittee Meeting Notice (PDF format) - September 1, 2010
  • September 17, 2010 Local Accommodations and Hospitality Tax Subcommittee Meeting Notice (PDF format) - September 3, 2010 - THIS MEETING HAS BEEN CANCELED - September 14, 2010.
  • October 7, 2010 Local Accommodations and Hospitality Tax Subcommittee Meeting Notice (PDF format), Protocol for Public Testimony (PDF format) - September 27, 2010

    • Meeting Schedule and Notices - (All files in PDF format)

  • September 9, 2009 Meeting Notice
  • Revised Meeting Schedule - October 12, 2009
  • Meeting Schedule - 2010 - February 5, 2010
  • May 14, 2010 Meeting Notice - THIS MEETING HAS BEEN CANCELED - MAY 13, 2010
  • June 8, 2010 Meeting Notice - May 21, 2010
  • July 21, 2010 Meeting Notice - July 20, 2010
  • Schedule of Upcoming Meetings - June 18, 2009
  • September 21, 2010 Meeting Notice - September 15, 2010
  • October 22 and 28, 2010 Meeting Notice - October 19, 2010

    • Meeting Agendas - (All files in PDF format)

  • September 9, 2009 Meeting Agenda
  • September 30, 2009 Meeting Agenda
  • October 28, 2009 Meeting Agenda
  • November 12, 2009 Meeting Agenda
  • December 2, 2009 Meeting Agenda
  • January 6, 2010 Meeting Agenda
  • February 19, 2010 Meeting Agenda
  • March 26, 2010 Meeting Agenda
  • June 8, 2010 Meeting Agenda
  • June 29, 2010 Meeting Agenda
  • July 21, 2010 Meeting Agenda
  • August 13, 2010 Meeting Agenda, Protocol for Public Testimony on Sales and Use Tax Exemptions Proposal for August 13, 2010 Meeting
  • September 10, 2010 Meeting Agenda
  • October 22, 2010 Meeting Agenda

    • Meeting Minutes - (All files in PDF format)

  • Approved Minutes from September 9, 2009 Meeting
  • Approved Minutes from September 30, 2009 Meeting
  • Approved Minutes from October 28, 2009 Meeting
  • Approved Minutes from November 12, 2009 Meeting
  • Approved Minutes from December 2, 2009 Meeting
  • Approved Minutes from January 6, 2010 Meeting
  • Approved Minutes from February 19, 2010 Meeting
  • Approved Minutes from March 26, 2010 Meeting
  • Approved Minutes from June 8, 2010 Meeting
  • Approved Minutes from June 29, 2010 Meeting
  • Approved Minutes from July 21, 2010 Meeting
  • Approved Minutes from August 13, 2010 Meeting
  • Approved Minutes from September 2, 2010 Meeting
  • Approved Minutes from September 10, 2010 Meeting
  • Approved Minutes from September 21, 2010 Meeting
  • Approved Minutes from October 22, 2010 Meeting
  • Approved Minutes from October 28, 2010 Meeting

    • Documents from September 30, 2009 Meeting - (Files in PDF and Excel format)

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

    • Documents from October 28, 2009 Meeting - (All files in PDF format)

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

    • Documents from November 12, 2009 Meeting - (All files in PDF format)

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

    • Documents from December 2, 2009 Meeting - (All files in PDF format)

  • Agenda
  • Robert Cline Presentation
  • Charles Collins Presentation
  • Dr. Holley Ulbrich Presentation

    • Documents from January 6, 2010 Meeting - (Files in PDF, PowerPoint and Excel format)

  • Fair Tax Presentation - Jack Jackson (PowerPoint format)
  • Innovative Taxes Enacted by the State - Jim Eads
  • State Sales Taxes and Services - Jim Eads
  • Expanding Sales Taxation of Services: Options and Issues - Michael Mazerov July 2009
  • Tourism Tax Trends - Chad Prosser (PowerPoint format)
  • Frans N. Mustert Presentation
  • South Carolina State Taxes on Hospitality & Leisure, Alcoholic Beverage and Transportation Sectors (Excel format)
  • Local Option Taxes in South Carolina - A Review - Craig H. Parks, MPA
  • Informal Ethics Opinion
  • State Property Tax Comparisons: Residential Property

    • Documents from February 19, 2010 Meeting - (Files in PDF and Word format)

  • Agenda
  • Testimony by Andy Brack
  • Federal Conformity - Ernst & Young
  • State Conformity to Federal Provisions in General- Ernst & Young
  • Letter to Representative Cooper - TRAC Extension
  • Letter to Senator Leatherman - TRAC Extension
  • State Individual Income Tax Comparisons for Tax Year 2007 and Computed Tax Liabilities for Tax Year 2009 - Gordon O. Shuford
  • Individual Income Tax Comparison - SC, GA and NC (Word format)
  • Testimony by Holly H. Ulbrich, Ph.D.
  • Response to TRAC Questions from Board of Economic Advisors - March 4, 2010
  • Three-Year General Fund Financial Outlook - Office of State Budget - March 4, 2010
  • Preliminary FY 2010-11 Budget Outlook - March 4, 2010

    • Documents from March 26, 2010 Meeting - (Files in PDF and Word format)

  • Testimony by Holley H. Ulbrich, Ph.D.
  • State Income Tax Treatment of the Elderly - 2004
  • Comparing State Income Tax Preferences for the Elderly in the Southeast - 2007
  • "The Breach" Presentation by Mike Shealy, S.C. Senate Finance Committee
  • State Sales Tax Revenue 2008
  • Streamlined Sales and Use Tax Subcommittee Agenda - March 25, 2010 (Word format)

    • Fuel Tax Subcommittee - May 17, 2010 - (All files in PDF format)

  • International Fuel Tax Agreement
  • Minutes from May 10, 2010 Meeting
  • Staff Draft Option/Example to Consider
  • DOT Presentations Materials
  • Fuel Tax Subcommittee Notebook Materials

  • Minutes from June 9, 2010 Fuel Tax Subcommittee Meeting - June 10, 2010

    • Streamlined Sales Tax Subcommittee - May 28, 2010 - (All files in PDF format)

  • SSTP Report
  • SSTP Report Addendum
  • Exhibit A
  • Exhibit B - Bylaws
  • Exhibit B - Ruless
  • Exhibit B
  • Exhibit C
  • Exhibit D
  • Exhibit E-1
  • Exhibit E-2
  • Exhibit F
  • Exhibit G
  • Exhibit H - House Bill 3396 )
  • Exhibit H - Senate Bill 34
  • Exhibit H - Senate Bill 34a
  • Exhibit I - (IL07-4)
  • Exhibit J - (RR05-9)
  • Exhibit K - (IL05-13)
  • Exhibit L - (RR05-16)
  • Exhibit L - (RR91-17)
  • Exhibit M - (RR06-2)
  • Exhibit N
  • Exhibit O

    • Documents from June 8, 2010 Meeting - (All files in PDF format)

  • A Time for Action - Reforming the North Carolina Tax Code
  • Association of Counties Legal Residence
  • Bank Tax
  • Legal Residence Overview
  • Legal Residence Statutes
  • Pictures of Different Taxed Soft Drinks
  • Sales Tax Caps Review
  • SC Farm Bureau Testimony
  • Soft Drink Industry Facts with Changes
  • Soft Drink Industry Facts
  • Soft Drinks Tax (A)
  • Soft Drinks Tax (B)
  • Soft Drinks Tax (C)
  • Widget Company in SC

  • All States - Food and Soft Drinks - June 17, 2010

    • Sales and Use Tax Exemption Subcommittee - June 29, 2010 - (Files in PDF and Excel format)

  • Notebook Materials and Table of Contents
  • Sales and Use Tax Exemptions, FY2008-09 - Prepared by SC Board of Economic Advisors
  • Board of Economic Advisors Advisory Letter on Sales Tax Exemptions
  • Comparion of Gross Net Taxable Sales, FY99 - FY08
  • SC Sales Tax - Rates and Rankings
  • SC Supreme Court Case - Ed Robinson Laundry vs. SCDOR (case regarding Sales Tax Exemptions)
  • Minutes from September, October and November '09 TRAC meetings regarding Sales Tax Exemptions
  • Car Tax comparison for SC, NC and GA and related information
  • Sales Tax Applicability to Certain Items - 50 state comparison
  • Nationwide Highway Funding 2008 (Excel format)
  • TRAC Sales and Use Tax Exemption Subcommittee Report - Section by Section Summary
  • TRAC Sales and Use Tax Exemption Subcommittee Draft Report
  • TRAC Sales and Use Tax Exemption Subcommittee Draft Revenue Table

    • Documents from June 29, 2010 Meeting - (All files in PDF format)

  • Airline Property Tax Issues - Doug Decker, SC Aviation Association
  • The Economic Impact of Manufacturing in South Carolina - Lewis F. Gossett, President and CEO, The South Carolina Manufacturers Alliance
  • Marcia S. Adams, Executive Director of DMV, Dealer Tag Testimony
  • Dealer Tags: Southeastern Survey

    • Documents from July 21, 2010 Meeting - (All files in PDF format)

  • Dr. Quirk Property Tax Testimony
  • The Linkage Between Taxes, Education, and South Carolina's Long-term Economic Future - Dr. Richard G. Sims, NEA Chief Economist
  • Services and Intangibles Definitions
  • Testimony of Bob Davis, CFO, Richland School District Two
  • Testimony of Scott Price, SC School Boards Association
  • Testimony of William Halligan, Childs & Halligan
  • Testimony of Bob Scott, President, SC Forestry Association

    • Services and Intangibles Subcommittee - August 10, 2010 - (All files in PDF format)

  • Services and Intangibles Subcommittee Proposal - Updated, September 22, 2010
  • Table of Services and Intangibles by State

    • Fuel Tax Subcommittee - August 10, 2010

  • Fuel Tax Subcommittee Proposal - Updated, September 15, 2010 (PDF format)
  • Inside S.C. Business: Rough roads - Article from The State newspaper (HTML format)

    • Local Accommodations and Hospitality Tax Subcommittee - August 27, 2010 - (All files in PDF format)

  • Changes Proposed by Tourism Industry to TRAC Local Accommodations & Hospitality Subcommittee
  • Tourism Related Taxes
  • Florida Timeshare Tax Information
  • Hawaii Timeshare Tax Information
  • Changes Proposed by Tourism Industry to Taxation Realignment Commission, Local Accommodations and Hospitality Tax Subcommittee - September 10, 2010

    • Documents from September 2, 2010 Meeting - (All files in PDF format)

  • Roll Call Vote on Proposals
  • Sales and Use Tax Exemption Recommendations - Modified Proposal
  • Sales and Use Tax Exemption Recommendations - Modified Proposal - Slide Footnotes
  • Sales and Use Tax Exemption, Exclusion and Maximum Tax Recommendations to General Assembly - an Overview
  • Services and Intangibles Subcommittee Proposal - Updated, September 22, 2010
  • Fuel Tax Subcommittee Proposal - Updated, September 15, 2010
  • Tie gas tax to price of gas - Opinion - TheState.com
  • TRAC tackling service taxes - Cindi Scoppe - TheState.com
  • Services Taxed in South Carolina if TRAC Recommendations are Enacted

    • Individual Income Tax Subcommittee - September 2, 2010

  • Draft Report of the Individual Income Tax Subcommittee - Updated, September 15, 2010 (PDF format)

    • Documents from September 10, 2010 Meeting - (All files in PDF format)

  • Tax Rates and Tax Burdens in the District of Columbia, A Nationwide Comparison 2008 - REVISED
  • Taxation in South Carolina: Issues and Challenges - Jim Self Center on the Future Policy Briefs, August 2010
  • Taxation Realignment Commission Other Funds Presentation
  • Draft Report of the Individual Income Tax Subcommittee of the South Carolina Taxation Realignment Commission - Updated, September 15, 2010
  • Michael W. Fanning, Ph.D. Presentation - An Analysis in Support of Comprehensive Tax Reform

    • Documents from September 21, 2010 Meeting - (All files in PDF format)

  • Public Testimony List
  • Testimony of Pete Oliver - Revised October 5, 2010
  • Testimony of David Whetsell
  • Testimony of Robert Croom, SCAC
  • Other Funds Proposal

    • Corporate Income Tax Subcommittee - September 30, 2010 - (All files in PDF format)

  • Corporate Income Tax Credits
  • 2010 Cumulative Supplement No. 2
  • Agenda

    • Documents from October 7, 2010 Meeting - (All files in PDF format)

  • Public Testimony List
  • American Resort Development Association (ARDA) Testimony
  • BB&T Charleston Wine and Food Festival Fact Sheet
  • BB&T Charleston Wine and Food Festival Testimony
  • Testimony of City of Charleston Mayor Joseph P. Riley
  • Testimony of Director, City of Charleston Office of Cultural Affairs, Ellen Dressler Moryl
  • Defender Resorts Testimony
  • Disney Vacation Club Testimony
  • Anne Wright Horry County Testimony
  • Horry County Resolution R-106-10
  • Interval International Testimony
  • Testimony of Isle of Palms Mayor Dick Cronin
  • Testimony of Isle of Palms City Administrator, Linda Tucker
  • Lancaster County Testimony
  • Links Golf and Racquet Club Testimony
  • Municipal Assocation of South Carolina (MASC) State Accomodations Tax Distribution
  • Testimony of City of Myrtle Beach Councilmember Wayne Gray
  • South Carolina Department of Parks, Recreation & Tourism, Proposed Changes to Statewide A-Tax Law and Potential Impact
  • Pastor Johnson Testimony
  • Plantation Resort Testimony
  • RCI Testimony
  • Sea Watch Plantation Testimony
  • South Carolina Association of Counties Testimony
  • Southeastern Wildlife Exposition Testimony
  • SPM Resorts Inc., Testimony
  • Spoleto Festival USA Testimony
  • Starwood Vacation Ownership Testimony
  • Wyndham Vacation Ownership Testimony

    • Documents from October 22, 2010 Meeting - (All files in PDF format)

  • TRAC Individual Income Tax Report - Adopted
  • TRAC Other Funds Report - Adopted
  • Draft Report Adopted by Subcommittee - TRAC Tourism Taxes
  • South Carolinas's Corporate and Business Tax Climate Rates and Rankings - Craig H. Parks, MPA

    • Documents from October 28, 2010 Meeting - (All files in PDF format)

  • SC Tax Policy & Economic Growth - South Carolina Department of Commerce
  • Presentation for SC Tax Realignment Commission - Douglas L. Lindholm, Council on State Taxation
  • Testimony before the SC Tax Realignment Commission - Douglas L. Lindholm, Council on State Taxation
  • South Carolina Beverage Association Letter
  • October 28, 2010 Final Action on Draft Reports
  • Property Tax Report - Adopted
  • Tourism Taxes Report - Adopted
  • Fair Tax Report - Adopted
  • Corporate Income Tax Report - Adopted

    • 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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