2001-2002 Bill 4213: Littlejohn, Et Al. V. State of S.C.; Sales Tax Increase Exemption

BIL:4213

TYP:Joint Resolution JR

INB:House

IND:20010529

PSP:Quinn

SPO:Quinn and Klauber

DDN:l:\council\bills\gjk\20743sd01.doc

RBY:House

COM:Ways and Means Committee 30 HWM

SUB:Littlejohn, et al. V. State of S.C.; sales tax increase exemption for aging; Budget and Control Board requests to settle

HST:

BodyDateAction DescriptionComLeg Involved

______

House20010529Introduced, read first time,30 HWM

referred to Committee

Versions of This Bill

TXT:

A JOINT RESOLUTION

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 00CP402666, ONLY UNDER CERTAIN TERMS AND CONDITIONS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION1.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 eightyfive 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 vendorbased 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 00CP402666, 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.

SECTION2.The General Assembly directs that if the State Budget and Control settles the abovereferenced 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.

SECTION3.This joint resolution takes effect upon approval by the Governor.

[4213]1