Key Votes
Amendment No. 1 - Distribution Facilities and the Sales Tax - Key Vote
South Carolina Key Votes
Stages
Family
Issues
Stage Details
Legislation - Amendment Rejected (House) (47-71) - April 27, 2011 (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) - April 6, 2011
Title: Distribution Facilities and the Sales Tax
