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Burnie's Blog

News & info from Burnie Maybank about economic development as well as state and local taxation in S.C.

July 17, 2017

State and Local Taxation

July 11, 2017

Link: "Homeowners don’t have to let assessors in to challenge tax" from U.S. News

Link: "PROPERTY TAX POST: IS THERE LIGHT AT THE END OF THE TUNNEL FOR THE “DARK STORE THEORY”?" from Bloomberg BNA

State and Local Taxation

July 5, 2017

Link: "How Low Can Taxes Go? Outside Washington, Republicans Find Limits" from The New York Times Online

We've had a bit of this in SC

Link: "Bangert: Should ‘Animal House’ behavior kill a Purdue fraternity’s tax-free status?" from Journal & Courier

State and Local Taxation

June 28, 2017

Link: "Outside Collectors for I.R.S. Are Accused of Illegal Practices" from The New York Times Online

State and Local Taxation

June 14, 2017

Time to start thinking about GASB 77

GASB 77 kicks in for the first time this year; it is likely to lead to a large page one article when local government issues its first annual financial report with GASB 77 disclosures; the article will likely lead with “County Council gives away $XXX millions of school district money”; it will likely rattle county council and egg on the tea party types so natch you don’t want your incentives agreement to be on the council agenda at that meeting; local governments in SC are on a June 31st fiscal year, so their annual reports will start coming out in November, 2017 through the spring of 2018; the prudent site selection consultant needs to start worrying about this in the late fall    

 

The article below is written by Good Jobs First; I am suspicious of this group which I suspect is funded by labor unions; they have previously identified Charleston county as a county they will report on; I will speculate they will move on after Boeing rejected the union by such an overwhelming vote

Link: "Early Tax Abatement Disclosures Under GASB 77: Incomplete, Mislabeled—and Occasionally Spectacular" from Bloomberg BNA

 

State and Local Taxation

June 12, 2017

Link: "NEWS: House tax review committee receiving little love" from Statehouse Report

Link: "Appraiser shortage hits both private, public sectors; Profession has been losing workforce in recent years" from SpokaneJournal.com

State and Local Taxation

June 5, 2017

Audits in Fla reveal homestead exemption abuse

Link: "Audit reveals $8.3 million in fraudulent property tax breaks" from wwsb online

State and Local Taxation

May 30, 2017

States struggle to capture sales taxes

Link: "With Online Sales Booming, States Struggle to Capture Sales Tax" from The PEW Charitable Trusts 

State and Local Taxation

May 19, 2017

NY Times on school tax credits

Link: "In Some States, Donating to Private Schools Can Earn You a Profit" from The New York Times Online

Economic Development

May 17, 2017

Link: "NC gave out a record $245M in energy tax breaks. Here’s who benefited." from The News & Observer

Economic Development

May 10, 2017

SC ranked 4th in Chief Executive Magazine Best & Worst States for Bossiness

Link: "CEOs: South Carolina is 4th best state for doing business" from The State

Economic Development

May 9, 2017

Ex Im Update

Link: "He Wanted to Close the Export-Import Bank. Now He May Run It." from The New York Times Online

State and Local Taxation | Economic Development

May 9, 2017

Legislative Update

The Senate yesterday and the House today approved the Gas tax bill; the bill provides a variety of tax credits; regarding individual income tax relief the bill provides a motor fuel user fee rebate; an Earned Income Tax Credit; enhanced two wage earner credit; and enhanced college tuition tax credit for tax years beginning after 2017

The bill also lowers the assessment ratio from 10.5 to 9% for property owned or leased to manufacturers and utilities (not in a fee-in-lieu) in six equal and cumulative percentage installments applicable for property tax years beginning after 2017; the provision lowering the assessment ratio for business personal property was removed

 The bill makes many changes to the property taxation of commercial trucks and trailers

 The General Assembly yesterday passed the SC Education and Economic Development Coordinating Council; the bill goes to the Governor

 The Senate yesterday amended and returned to the House the JEDA bill

 Last week the House subcommittee carried over the solar property tax bill, effectively killing it for this legislative session

 Thursday is the last day of the regular legislative session

State and Local Taxation | Economic Development

April 27, 2017

New Online Resource: State-by-State Property Tax at a Glance

Link: "New Online Resource: State-by-State Property Tax at a Glance" from BroadwayWorld.com

State and Local Taxation | Economic Development

April 26, 2017

 "Legislative update, business property taxes"

The Senate took the gas tax bill up yesterday;

a large number of amendments were put up the great majority of which did not pass;

one amendment that did pass was by Senator Grooms; it provides:


Tax Relief for Businesses and Industry
1. Beginning Tax Year 2019, phases-in over 2 years a reduction in the property tax assessment

ratio from 10.5% to an effective 8.5% for manufacturing property

2. Beginning in Tax Year 2018, provides an effective property tax assessment ratio for business

personal property of 9.5%, down from 10.5% currently.

3. Note: This reduction will be fully reimbursed by the State up to $85M annually.

The Senate adjourned yesterday without giving the bill second reading but are working on it right now;

as of this minute, the Senate has still not given it second reading

State and Local Taxation

April 24, 2016

More on Dark Store Property Valuations

Link: "Tax-case ruling to have far-reaching consequences"

Link: "‘Dark boxes’ assessment battle comes to head: The assessment debate between Kohl’s store and Howard County will be decided by the Supreme Court"

Link: "States Challenge Retailers on Dark Store Loophole for Tax Assessments" from National Real Estate Investor

Link: "Lowe's lawsuits could start chain reaction; loss of state revenue 'unconscionable'" from AL.com

State and Local Taxation

April 21, 2017

Property tax appraisals of Dark Stores

Link: "PROPERTY TAX POST: DARK STORES, PROPERTY TAX AND THE CHANGING FACE OF THE RETAIL INDUSTRY, PART ONE" from Bloomberg BNA

Economic Development

April 21, 2017

Link: "Business groups silent on Trump's Ex-Im nominee" from TheHill

Trump targets Chinese Steel, looking at Aluminum and Solar panels

Link: "Trump Targets Steel Trade, but China Will Be Tough to Contain: Global steel makers blame Chinese rivals for swamping the world with unwanted product, but closing mills there can be expensive and difficult." from The New York Times

Link: "Why China is likely to stay quiet on Trump's steel probe" from CNBC.com

Economic Development

March 29, 2017

Legislative update- Budget and Bond Bill

Senate Finance Committee voted out the state budget; According to The State newspaper,

the Committee’s budget provides $10 million for the Commerce deal-closing fund used to lure companies to South Carolina, $12 million less than the House approved
The full Senate will consider the spending plan in the coming weeks, then it will send its version of the budget back to the S.C. House.

Differences between the two budget proposals must be worked out before the spending plan takes effect July 1.
The budget is not on-line yet so it’s hard to tell today what other changes were made
W&M full committee voted out the Bond bill; while the committee made amendments, the bill retains $25m for Commerce

State and Local Taxation

March 29, 2017

Link: "Greenwood County assessor resigns" from Index-Journal

Economic Development

March 27, 2017

Mark Williams elected Chair of Site Selectors Guild

Link: "Mark Williams Appointed as Chair of the Prestigious Site Selectors Guild" from Soda City Buzzwire.com

State and Local Taxation | Economic Development

March 21, 2017

The Tax Foundation annual issues Facts & Figures, How Does your State Compare;

they recently issued their 2017 Report; below are selected items for SC and NC;

SC does well in some areas and poor in others; the charts can be confusing – typically 1 is the state with the highest tax and 50th the lowest

Link: "The Tax Foundation annual issues Facts & Figures, How Does your State Compare" from TaxFoundation.org

State and Local Taxation | Economic Development

February 20, 2017

Discussion of Solar Property Tax legislation

Link: "NEWS: Billion-dollar solar investment waiting on lawmakers" from Statehouse Report 

Economic Development

February 20, 2017

Husqvarna expansion in O'burg is Honorable Mention, Deal of the Year

Link: "Economic Development Deal of the Year Honorable Mentions" from Business Facilities Online

Trump, battered in Washington, is Buoyed at Boeing event (discussion of Ex-Im) 

Link: "Trump, Battered in Washington, Is Buoyed at Boeing Rally" from The New York Times

State and Local Taxation

February 20, 2017

Cities express concerns over Business License Tax Bill 

Link: "South Carolina cities, firms hope to make business licensing easier, but compromise elusive" from The Post and Courier

Link: "Cities worry that they may lose millions of dollars from business licenses" from Independent Mail

Economic Development

February 16, 2017

"Organized labor suffered its biggest defeat in decades in South Carolina on Wednesday"

Link: "Boeing Workers Reject a Union in South Carolina"  from The New York Times

Link: "Boeing's North Charleston workers vote against Machinists union representation" from The Post and Courier

Link: "Boeing workers maintain South's anti-unionization history" from The State

Economic Development

February 10, 2017

Trump open to Ex-Im Bank

Link: "Trump finds a government institution he likes — and it's one conservatives can't stand" from ETCNBC.com

Link: "What Will Trump Do with the Export-Import Bank?" from Fortune

Link: "Heitkamp says Trump will support the Export-Import Bank" from The Hill

Link: "Democrats: Trump open to immigration reform, Ex-Im Bank" from Politico

Economic Development

January 24, 2017

SC/NC fare well in 2017's Best Metro Areas for STEM Professionals

Charlotte- SC/NC 30th

Greenville 36th

Charleston 56th

Columbia 63d

Augusta Ga/SC 84th

Highest STEM Employment Growth- Charlotte 4th

Link: "2017’s Best & Worst Metro Areas for STEM Professionals" from WalletHub

Economic Development

January 23, 2017

Port Enhancement Zone Legislation reintroduced

Link: "New route to progress? Bill could boost Port of Charleston, Orangeburg, 1-95 low-income zone" from The Post and Courier

Economic Development

January 19, 2017

Former Head of NC DOC joins Nexsen Pruet Read more here

N Chas, Chas and Cola on list of cities with best recovery since great recession See Link Below

Link: "Grapevine: North Charleston gets high marks for economic rebound" from The Post and Courier

State and Local Taxation | Economic Development

January 19, 2017

Court Hearing on litigation involving Special Source Credits for Commercial -(We will be covering this topic at upcoming seminar in February)

Link: "Are city, county tax breaks for private student dorms legal?" from The State

Save the Date- Feb 17th Retail and Commercial Seminar

Retail and Commercial Project Development Seminar
Friday, February 17, 2017
10:00 a.m. – 2:00 p.m.
1230 Main Street, Suite 700
Columbia, SC 29201

Economic Development

January 10, 2017

Link: "SCPA Making All the Right Moves" from Maritime Logistics Professional 

Link: "Economists project another year of mixed growth for Triad, N.C." from The Winston-Salem Journal 

State and Local Taxation

January 09, 2017

Nice article on former DOR Director Rick Reames (still no idea where he is going)

Link: "Revenue chief Reames restored agency’s image" from The State

State and Local Taxation | Economic Development

January 6, 2017

The Unions map their GASB 77 strategy

The author of this article directs Good Jobs First, which is undoubtedly financed by labor unions; the author is correct that this year, commencing in the spring, local governments will begin issuing their first financial statements under the new FASB 77; FASB 77 requires disclosure of economic development incentives granted by local government- and the disclosure has to be done on a cumulative basis, e.g., in SC, all fee-in-lieu’s granted since 1988; those statements will undoubtedly receive front page coverage in the local paper, e.g., County Council has given away 120 million dollars of the school district’s money; email me if you would like one of my powerpoints on GASB 77  

Link: "Disclosing the Costs of Corporate Welfare" from The American Prospect 

Economic Development

January 5, 2017

Link: "Will Trump’s administration spell doom for the Export-Import Bank?" from CNBC.com

Link: "S.C. business community and allies hope for brighter Ex-Im Bank future in the new year" from The Post and Courier

Link: "Renew the Job-Creating EB-5 Program to Invest in Our Future" from Stephen K. Benjamin, Mayor of Columbia SC and printed in The State

Amy Love heads to Georgia Tech

Link: "South Carolina's first innovation director leaves Commerce Department" from The Post and Courier

State and Local Taxation | Economic Development

January 4, 2017

Save the date for Retail and Commercial Project Development Seminar

Put Feb 17th, 10am-2pm down on your calendar for the next much celebrated (still free) Nexsen Pruet seminar, Retail and Commercial Project Development; we anticipate CLE/CPE credits being awarded; topics include:

How SC ranks re taxation for retail and commercial
Fee- in- lieu and MCBP
Abandoned Bldg, Retail Revitalization, and Textile Revitalization Credits
Infrastructure Tax credit
Historic Preservation credits
ATI Exemption
Takings (when local government demands a “contribution” to their latest project)
Rules regarding Lobbying by Environmental Groups
Update on the Ned Sloan litigation regarding credits for student housing; and
Local Government Development Agreements-

Economic Development

December 21, 2016

Link: "http://www.nexsenpruet.com/news/burnie-maybank-unconventional-tax-whiz"

"Burnie Maybank: Unconventional Tax Whiz"
The South Carolina Chamber of Commerce recently featured a profile of Nexsen Pruet member (partner) Burnie Maybank. Maybank is a two-time Director of the South Carolina Department of Revenue.
The article explores "some of the facets of life" that make Maybank "truly unique" including "a basset hound, honey bees and a bright tax mind."


An excerpt:


On any given day at his law office in Columbia, South Carolina, Maybank can be found serving some of South Carolina's largest companies while dressed in khakis and a shirt covered in flying ducks. Clients don't care about the unusual business attire because Maybank's legal mind and understanding of state and local tax laws is comprehensive and solution oriented. That being said, those clients often get a South Carolina history lesson or two when navigating multi-million dollar tax issues.


Maybank is a descendant of six former South Carolina Governors. One of them, Maybank's grandfather, is one of only 20 people to serve as Mayor (of Charleston), Governor and United States Senator.
Read more from the SC Chamber's publication, ASCEND. (pages 57-58)


________________________________________
Burnet R. Maybank III served as Director of the South Carolina Department of Revenue under Governors Mark Sanford David Beasley. His law practices is focused on tax credits and incentives, state and local taxation controversies, exempt organizations and charitable giving, conservation easements as well as alcohol beverage control.

 

Economic Development

December 21, 2016

Bike Production rolls back to U.S., including SC

Link: "Bike Production Shifts Gears and Rolls Back to the US" from Industry Week

Wash Post- Manufacturing Jobs returning to some places, including SC

Link: "Manufacturing jobs are returning to some places. But these jobs are different." from The Washington Post

State and Local Taxation | Economic Development

December 19, 2016

The article below notes in Rock Hill, “In the years since its adoption, lawyers, doctors and accountants have seen the cost of their license dip because their profit margins aren’t as large.” Profit margins have nothing to do with the calculation of business license taxes, which are based upon gross receipts

Link: "Standard business licenses statewide?" from The State

State and Local Taxation

November 18, 2016

Movie Star Exodus to Canada could mean increased property tax revenue in US. The stars will lose their primary residence status in SC as well- and according to Lincoln Institute SC has the second highest differential in the country for primary residence vs second homes!

Link: "PROPERTY TAX POST: EXODUS TO CANADA COULD MEAN INCREASED PROPERTY TAX REVENUE IN THE U.S." from Bloomberg BNA

Economic Development

November 17, 2016

SC jumps from no 36 to no 9 (Q2 2016) in Solar Installation

Link: "Solar Market Insight Report 2016 Q3"  from SEIA

State and Local Taxation

November 17, 2016

SC House Tax Policy Review Committee Update

Link: "SC House Tax Policy Review Committee Update" from Nexen Pruet's Insights 

Link: "SC Lawmakers Worry About Property Tax Change Impact on Homeowners" from WSPA.com

State and Local Taxation

November 16, 2016

Court of Appeals rules for County in ag-use case

The Court of Appeals reversed the ALC decision in Montgomery v. Spartanburg County Assessor; the ALC ruled that the value of the structures on a farm were included in the value of the land; this followed three other ALC decisions to the same effect. The Court of Appeals held that the value of structures (buildings, tractor sheds and the like) on a farm must be separately assessed and taxed

Some counties have already been following the holding in Montgomery, but many have not

State and Local Taxation

November 16, 2016

Court of Appeals rules for City in Business License case

The Court of Appeals today ruled in favor of the city in Olds v. City of Goose Creek. The taxpayer had argued that he should be taxed on the gain on his sales of real property, rather than the gross proceeds; he also complained the city would not provide him with water service until he paid the business license tax assessment, and the fact that he was not able to testify before city council on appeal 

The Court of Appeals ruled for the city on all accounts, noting that “the plain language of the ordinance imposes a tax on gross income” and that gross income for purposes of the business license statute, section 5-7-30 does not carry the same meaning as gross income under the SC Income Tax Act  

Economic Development

November 11, 2016

Link: "South Carolinians could land jobs in Donald Trump administration" from The Post and Courier

Link: "Cities where your salary will stretch the furthest" from Forbes

Mike Eades returns to Lexington County

Link: "Eades to lead Lexington County’s effort to attract jobs" from The State

Economic Development

November 10, 2016

What's in Store for EB-5 (Trump Organization used EB-5 so hopefully there will be more focus on the Program) 

Link: "What’s In Store for EB-5?" from National Real Estate Investor

Link: "The Year’s Best Utilities Give You Much More Than Power" from Site Selection Magazine

Milken 2016 State Tech and Science Index (SC is 43d)

Link: "Massachusetts Keeps Top Rank in Milken Institute Survey of Top Tech States Moving Up: Colorado, Washington, Minnesota" from The Milken Institute's State Technology and Science Index News Room 

Economic Development | State and Local Taxation

November 7, 2016

Link: "South Carolina lawmakers consider tax law changes" from The State

Link: "House panel discusses tax policy changes" from The Post and Courier

Economic Development

November 7, 2016

Link: "Why Investing In Apprenticeship Makes Good Dollars And Sense" from Forbes

Clark Gillespy named VP of Economic Development for Duke; Ghartey-Tagoe named President of Duke- SC

Link: "Duke Energy names new South Carolina state president" from Duke Energy News Center

More on NC's HB2

Link: "Company left millions on table when it skipped Charlotte over HB2" from The Charlotte Observer

Link: "Charlotte loses 730-job operations center over House Bill 2" from The Charlotte Observer

Link: "Learning to Prosper in a Factory Town (Greenville SC)" from MIT Technology Review

Filming cut back in NC and La when incentives cut 

Link: "Curtailing of state film incentives hampers ability to compete for major productions" from The Winston-Salem Journal

Link: "City says film industry spending falls $200 million in New Orleans" from The Times-Picayune

Economic Development

October 17, 2016

Link: "China stealing U.S. jobs? In South Carolina, China is hiring" from thestar.com

Economic Development

October 12, 2016

Charlotte Real Estate Market; Impact of HB2

Link: "CREW panel: Charlotte still attractive for business, but hurdles remain" from The Charlotte Business Journal Online

Link: "EXCLUSIVE: McCrory on HB2's impact" from The Charlotte Business Journal Online

I wrote the original draft of the SC data centers incentives, which make it basically much easier to qualify than NC; alas, SC hasn’t had much luck attracting large data centers

Good Jobs First quoted below appears to be a labor union inspired website

Link: "Oregon and Washington offer top tax breaks to data centers, report finds" from The Oregonian/OregonLive

Link: "ViaWest Secures Tax Savings for Clients Through Nevada’s New Data Center Abatement Program " from --(BUSINESS WIRE)--ViaWest

 Economic Development

October 11, 2016

States will pay for aerospace jobs

Link: "As Sikorsky proves in CT, states will pay for aerospace jobs" from The CT Mirror

State and Local Taxation

October 11, 2016

How high are the cell phone taxes in your state? (SC 25th)

Link: "Wireless Tax Burdens Rise for the Second Year in a Row in 2016" from Tax Foundation Online

Economic Development

October 10, 2016

Best Places to work in Manufacturing (Chas/N Chuck- No2!!! Sp'burg No 18)

Link: "Best Places to Work in Manufacturing" from Smartasset.com

Economic Development

October 4, 2016

Keepig Tabs on economic development incentives

Link: Read More Here from The Post and Courier

How digital is your State? (SC is B-, but up from C+)

South Carolina

2016 Grade: B- 

2014 Grade: C+

CIO: Keith Osman

The underlying operational model that has driven South Carolina’s entire ICT strategic plan is that of shared services. Demonstrated through the release of the Statewide Strategic IT Plan (PDF) shared services and centralization of state IT services is seen as both a cost-cutting measure and a way to simplify infrastructure and deliver better service to citizens. This bucks a long tradition of decentralization, which caused resource duplication and the excessive proliferation of data centers. The plan outlines five broad goals: Advance Information security and accessibility; improve reliability of state systems; evolve citizen access to government systems; institute data-driven decision making; and lead in technology innovation. Early benefits from the new structure are already being felt. The rollout of the SC Enterprise Information System (SCEIS), the state’s enterprise resource planning system, is one of the most successful examples of the standardization. SCEIS has made more than 70 state agencies business processes uniform. The system provides modules for finance, materials management and human resources/payroll.

On the flip side of state IT centralization, Gov. Nikki Haley has also opened up several traditionally single-vendor broadband and wireless operations to competition. The state’s enterprisewide area network has switched from a single-vendor to a multi-vendor system, helping cut costs and optimize performance. Layer 2 Ethernet service and other network services have also been made into multiple vendor services. A multi-vendor contract for hosted Voice over Internet Protocol, Unified Communications and Collaboration Tools services was awarded in 2015. 

Link: See the Results Here from Government Technology Digital Magazine

Economic Development | State and Local Taxation

September 29, 2016

Tax Foundation issues 2017 State Business Climate Index released

Link: "2017 State Business Tax Climate Index" from Tax Foundation

2017 State Business Tax Climate Index

Overall Rank Corporate Tax Rank Individual Income Tax Rank Sales Tax Rank Unemployment Insurance Tax Rank Property Tax Rank
South Carolina 37 15 41 31 37 26

1 is the best rank, 50th is the worse

SC’s overall rank, and all of the tax rankings above, said one, remained unchanged versus the 2016 report; SC lost 6 places in unemployment insurance, moving from 31st in 2016 to 37th in 2017

Commentary: SC has the 37th most competitive tax code in the nation according to the 13th annual State Business Tax Climate Index, released this morning by the nonpartisan Tax Foundation. The report measures how well-structured each state’s tax code is by analyzing over 100 tax variables in five different tax categories: corporate, individual income, sales, property, and unemployment insurance.

This year’s most competitive states include:
1. Wyoming
2. South Dakota
3. Alaska
4. Florida
5. Nevada
6. Montana
7. New Hampshire
8. Indiana
9. Utah
10. Oregon

This year’s least competitive states include:
41. Louisiana
42. Maryland
43. Connecticut
44. Rhode Island
45. Ohio
46. Minnesota
47. Vermont and D.C.
48. California
49. New York
50. New Jersey

The Tax Foundation loves states which do not have one of the big 3 taxes (income, sales and property)

States are penalized for overly complex, burdensome, and economically harmful tax codes and rewarded for transparent and neutral tax codes that do not distort business decisions. A state’s ranking can rise or fall significantly not only because of its own actions, but also because of reforms made in other states.
“Our goal with the State Business Tax Climate Index is to start a conversation between taxpayers and policymakers about how their states fare against the rest of the country,” said Tax Foundation Policy Analyst Jared Walczak. “While there are many ways to show how much a state collects in taxes, the Index is designed to show how well states structure their tax systems, and to provide a roadmap for improvement.”

The Index can also be used as a tool for identifying state tax trends. For instance, the report shows that a number of states are now opting to simplify their tax systems by consolidating individual income tax brackets, or even moving to a flat tax. Hawaii eliminated its top three individual income tax brackets in 2016 and reduced its top marginal rate from 11 to 8.25 percent, improving its overall rank from 30th to 27th. North Carolina moved to a flat individual income tax in 2014 and continues to phase in rate reductions, building on the success of its historic 2013 reforms and shoring up its place at 11th overall.

Another trend is the tendency for states to shift away from taxes on capital. Pennsylvania, for example, has now completely phased out its capital stock tax, boosting its property tax component ranking six places, from 38th to 32nd, and improving its overall state ranking from 28th to 24th.

“Substantive state tax reform has gained a lot of momentum over the past few years,” said Tax Foundation Director of State Projects Scott Drenkard. “The stagnation of our federal tax code means that policymakers are turning to state codes to boost their national and global competitiveness. The state codes are ripe for reform and it’s encouraging to see so many states taking action.”

Economic Development | State and Local Taxation

September 28, 2016

More on House Tax Study Committee

Link: "SC lawmakers may rethink" from The State

Link: "Scoppe: Could tax reform finally be for real?" from The State

Link: "#ProbeGate: SC House “Republicans” In Turmoil" from FITSNEWS

Economic Development | State and Local Taxation

September 15, 2016

Here is the skinny: SC’s Individual income tax RATE (7%) is quite high; but SC has so many

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