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) - (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

Sponsors