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Bill 4213

                    Current Status

Bill Number:                      4213
Type of Legislation:              Joint Resolution JR
Introducing Body:                 House
Introduced Date:                  20010529
Primary Sponsor:                  Quinn
All Sponsors:                     Quinn and Klauber
Drafted Document Number:          l:\council\bills\gjk\20743sd01.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Littlejohn, et al. V. State of S.C.; 
                                  sales tax increase exemption for aging; Budget 
                                  and Control Board requests to settle


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20010529  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill

TO DIRECT THE STATE BUDGET AND CONTROL BOARD TO SETTLE THE CASE OF C. BRUCE LITTLEJOHN, ET AL. V. STATE OF SOUTH CAROLINA, CASE NUMBER 00-CP-40-2666, ONLY UNDER CERTAIN TERMS AND CONDITIONS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    The General Assembly finds:

    (1)    the State of South Carolina in 1984 when enacting a one percent increase in the sales tax to fund the Education Improvement Act exempted persons eighty-five years of age and older from this tax;

    (2)    it appears that during the time since this one percent additional sales tax was imposed, some taxpayers of this age have still paid this tax;

    (3)    the sales tax is a vendor-based tax where retailers with sales tax numbers collect the tax and remit it to the Department of Revenue;

    (4)    in the case of C. Bruce Littlejohn, et al. v. State of South Carolina, Case Number 00-CP-40-2666, a legal action has been brought to seek a refund of any of these taxes improperly paid; and

    (5)    the State Budget and Control Board has been considering a settlement of this action.

SECTION    2.    The General Assembly directs that if the State Budget and Control settles the above-referenced case subject to approval of the court of competent jurisdiction, it may do so only on the following basis:

    (A)    based on information provided to the board by the Department of Revenue, a refund shall be paid on a pro rata basis of any sales taxes improperly paid by all taxpayers in this category; and

    (B)    appropriate legal fees shall be paid to the plaintiff's attorneys handling this matter on an hourly basis at their customary and standard rates after appropriate documentation and timesheets have been submitted to the Budget and Control Board and have received board approval.

SECTION    3.    This joint resolution takes effect upon approval by the Governor.

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