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Current Status Bill Number:View additional legislative information at the LPITS web site.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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