S.683 (and companion bill H.5078) amends the sunset provision in current state law for locally-imposed sales taxes. Under current law, a locally-imposed sales tax must not last longer than eight years. If it is renewed, it must not last longer than seven years and must end in an odd-numbered year.

This bill would remove the requirement that the renewed tax end in an odd-numbered year, allowing local government more flexibility about when the tax should end as long as it does not exceed seven years from the renewal.

By South Carolina Policy Council

Since 1986 the South Carolina Policy Council Education Foundation has advocated innovative policy ideas that advance the principles of limited government and free enterprise. The Policy Council is the state’s meeting place for business leaders, policymakers, and academics – as well as engaged citizens – who want to see South Carolina become the most free state in the nation. For questions or comments on the articles on this website, please email Research Director Jamie Murguia.