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Key Votes

Amendment No. 1 - Distribution Facilities and the Sales Tax - Key Vote

South Carolina Key Votes

Joseph McEachern voted Nay (Amendment Vote) on this Legislation.

Read statements Joseph McEachern made in this general time period.

Stages

Family

Issues

Stage Details

Legislation - Amendment Rejected (House) (47-71) - (Key vote)

Title: Distribution Facilities and the Sales Tax

Vote Smart's Synopsis:

Vote to adopt an amendment to H 3488 that prohibits the consideration of owning or utilizing a distribution facility within South Carolina when determining whether the owner of the distribution facility has sufficient physical presence to be required to collect sales tax.

Highlights:

 

  • Specifies that owning or utilizing a distribution facility within South Carolina is not considered in determining whether or not the person or company owning the distribution facility is required to collect sales tax from its customers.
  • Defines a "distribution facility" as an establishment where only shipments of tangible personal property are processed for delivery to customers and no retail sales are made.
  • Specifies that this act only applies to taxpayers that:
    • Place a distribution facility in service after December 31, 2010 but before July 1, 2012;
    • Make a capital investment of at least $90 million after December 31, 2010 but before July 1, 2012;
    • Create at least 1,249 full-time jobs which include a comprehensive health plan for those employees, after December 31, 2010 but before July 1, 2012; and
    • Maintain at least 1,000 jobs until January 1, 2016.

 

Legislation - Introduced (House) -

Title: Distribution Facilities and the Sales Tax

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