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South Carolina Taxation and Economic Tax Incentives

presented by the
South Carolina Bar-Continuing Legal Education Division

Live Only at the
Bar Conference Center
1501 Park Street
Columbia, SC 29202

Also available via individual Live Webcast


 

Seminar Credit Hours
This seminar qualifies for 6.25 MCLE credit hours, 6.25 Taxation Law Specialization credit hours and 7.5 CPE hours of tax credit for CPA's. 
 
About the Seminar
This comprehensive seminar on S.C. tax matters will be the most informative seminar you attend this year. The seminar is tailored to the practitioners with a goal of assisting them in serving clients. Some of the topics covered include: 
(1) S.C. Income tax (both corporate and individual- emphasizing SC and Federal differences
(2) Sales and Use tax
(3) Property Tax including transfers that trigger assessments (Assessable Transfers of Interest or ATI)
(4) Business License Tax with and explanation of City, County and Municipal Association roles
(5) S.C. Economic Tax Incentives and Fee In Lieu of Property Tax with an emphasis on tax credits and achievable property tax benefits related to investment
(6) Tax Planning to include proper compliance and, where appropriate, advice on avoiding pit falls. 
 
Best of all, registration for this seminar includes a copy of South Carolina Taxation and Economic Tax Incentives, Third Edition. Do not miss this unique opportunity to increase your knowledge in S.C. tax law.  
 
About The Book
South Carolina Taxation and Economic Tax Incentives, Third Edition
This Third Edition to what has become a classic text on South Carolina tax matters has been updated and expanded to continue to provide in-depth coverage of every major South Carolina tax area, as well as economic tax incentives and practice before the South Carolina Department of Revenue (SCDOR). In the Third Edition, the authors continue to present in depth discussions of corporate and individual income tax, license tax on corporations, tax credits and S.C. withholding tax rules. Comprehensive analysis is given to sales tax, including the nature and incidence of sales tax, drop shipments, the nature and incidence of the use tax, rates and collection of tax, jurisdiction to tax, imports and exports, wholesale sale exclusions, exemptions, casual sales, local option sales tax and special local option taxes, reciprocal credits, interest and penalties, and much more. In addition to income tax, property tax, and sales tax, the book continues to explain the often incurred but little understood business license tax imposed by counties and cities.
This Third Edition remains the only comprehensive treatise on South Carolina tax law written by practitioners
 
Program Agenda
 
8:30 a.m.         Registration
 
8:50 a.m.         Welcome and Opening Remarks
 
9 a.m.              Income (Individual and Corporate): Emphasizing S.C. Differences
                        Robert M. Baldwin
                        John C. von Lehe
 
10:15 a.m.       Break
 
10:30 a.m.       Sales and Use Tax Including Manufacturing Exemptions
                        Ed Poore Jr.
 
11:30 a.m.       Property with Emphasis on Assessable Transfers of Interest
                        Sandy Houck
                        Amelia F. Ruple
 
12:30 p.m.      Lunch
 
1:45 p.m.        FILOT and Economic Tax Incentives         
                        John von Lehe
 
2:45 p.m.        Business License Tax
                        Robert M. Baldwin
                        John Von Lehe
 
3:45 p.m.        Break
 
4 p.m.             Tax Planning Panel: Questions and Answers
                        Robert M. Baldwin
                        Sandy Houck
                        Amelia F. Ruple
                        John C. Von Lehe
 
5 p.m.             Adjourn