2001-2002 Bill 4255: Littlejohn, Et Al. V. State of S.C.; Sales Tax Increase Exemption

BIL: 4255

TYP: Concurrent Resolution CR

INB: House

IND: 20010605

PSP: Quinn

SPO: Quinn

DDN: l:\council\bills\gjk\20737sd01.doc

RBY: House

COM: Invitations and Memorial Resolutions Committee 24 HIMR

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

HST:

Body Date Action Description Com Leg Involved

______

House 20010605 Introduced, referred to Committee 24 HIMR

Versions of This Bill

TXT:

A CONCURRENT RESOLUTION

TO REQUEST THE STATE BUDGET AND CONTROL BOARD TO CONSIDER SETTLING THE CASE OF C. BRUCE LITTLEJOHN, ET AL. V. STATE OF SOUTH CAROLINA, CASE NUMBER 00-CP-40-2666, UNDER CERTAIN TERMS AND CONDITIONS.

Whereas, 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; and

Whereas, 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; and

Whereas, the sales tax is a vendor-based tax where retailers with sales tax numbers collect the tax and remit it to the state Department of Revenue; and

Whereas, 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 these taxes improperly paid; and

Whereas, the State Budget and Control Board has been considering a settlement of this action, but to date a settlement has not been finally approved; and

Whereas, the members of the General Assembly believe that the board, based on information provided by the Department of Revenue, should refund on a pro rata basis the sales taxes improperly paid by all taxpayers in this category; and

Whereas, the General Assembly further believes that appropriate legal fees should 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 board. Now, therefore,

Be it resolved by the House of Representatives, the Senate concurring:

That the members of the General Assembly, by this resolution, request the State Budget and Control Board to consider settling the case of C. Bruce Littlejohn, et al. v. State of South Carolina, Case Number 00-CP-40-2666, under the terms and conditions specified in this resolution.

Be it further resolved that a copy of this resolution be forwarded to the State Budget and Control Board.

[4255] 1