Making Democracy Work

State and Local Taxation

What does the League support?

The League supports a state and local tax system that encourages economic activity, distributes burden fairly, and raises adequate funds for public purposes, especially public education, highways, higher education, corrections, and social services. We support broadening the base of the sales tax, limiting any further property tax relief and incentives for business location, giving local government more flexibility in raising revenue, retaining the point of sale provision in assessment caps,and increasing state support for public education to offset the effect of property tax relief under Act 388. Adequate funding and fair distribution of the tax burden are fundamental to democracy.

Background on the Issue-Education Funding in South Carolina