South Carolina Legislature MobileSouth Carolina Taxation Realignment Commission
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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
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TRAC Update - November 17, 2010
- Letter to Representative Cooper (PDF format)
- Letter to Senator Leatherman (PDF format)
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TRAC Extension Request - January 5, 2010
- Letter to Representative Cooper (PDF format)
- Letter to Senator Leatherman (PDF format)
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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
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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
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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
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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
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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
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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
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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
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Documents from December 2, 2009 Meeting - (All files in PDF format)
- Agenda
- Robert Cline Presentation
- Charles Collins Presentation
- Dr. Holley Ulbrich Presentation
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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
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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
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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)
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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
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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
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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
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Sales and Use Tax Exemption Subcommittee - June 29, 2010 - (Files in PDF and Excel format)
- Notebook Materials and Table of Contents
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- 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)
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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
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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
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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
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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)
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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
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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
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Individual Income Tax Subcommittee - September 2, 2010
- Draft Report of the Individual Income Tax Subcommittee - Updated, September 15, 2010 (PDF format)
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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
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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
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Corporate Income Tax Subcommittee - September 30, 2010 - (All files in PDF format)
- Corporate Income Tax Credits
- 2010 Cumulative Supplement No. 2
- Agenda
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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
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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
- Draft Reports Received
- Draft Report - Timely Conformity - Issues, Concerns and Recommendations
- Draft Report - Fair Tax Draft Findings and Recommendations
- Draft Report - Property Tax - Section by Section Summary
- Draft Report - Property Tax
- Draft Report - Corporate Income Tax
- Draft Report - Soft Drink Excise Tax - Draft Findings and Recommendations
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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
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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