1 BIL: 4255 2 TYP: Concurrent Resolution CR 3 INB: House 4 IND: 20010605 5 PSP: Quinn 6 SPO: Quinn 7 DDN: l:\council\bills\gjk\20737sd01.doc 8 RBY: House 9 COM: Invitations and Memorial Resolutions Committee 24 HIMR 10 SUB: Littlejohn, et al. V. State of S.C.; sales tax increase exemption for 11 aging; Budget and Control Board requests to settle 12 13 14 15 HST: 16 17 Body Date Action Description Com Leg Involved 18 ______19 House 20010605 Introduced, referred to Committee 24 HIMR 20 21 22 Versions of This Bill 23 24 25 26 27 TXT: 1 2 3 4 5 6 7 8 9 A CONCURRENT RESOLUTION 10 11 TO REQUEST THE STATE BUDGET AND CONTROL 12 BOARD TO CONSIDER SETTLING THE CASE OF C. BRUCE 13 LITTLEJOHN, ET AL. V. STATE OF SOUTH CAROLINA, 14 CASE NUMBER 00-CP-40-2666, UNDER CERTAIN TERMS 15 AND CONDITIONS. 16 17 Whereas, the State of South Carolina in 1984 when enacting a one 18 percent increase in the sales tax to fund the Education 19 Improvement Act exempted persons eighty-five years of age and 20 older from this tax; and 21 22 Whereas, it appears that during the time since this one percent 23 additional sales tax was imposed, some taxpayers of this age have 24 still paid this tax; and 25 26 Whereas, the sales tax is a vendor-based tax where retailers with 27 sales tax numbers collect the tax and remit it to the state 28 Department of Revenue; and 29 30 Whereas, in the case of C. Bruce Littlejohn, et al. v. State of South 31 Carolina, Case Number 00-CP-40-2666, a legal action has been 32 brought to seek a refund of these taxes improperly paid; and 33 34 Whereas, the State Budget and Control Board has been considering 35 a settlement of this action, but to date a settlement has not been 36 finally approved; and 37 38 Whereas, the members of the General Assembly believe that the 39 board, based on information provided by the Department of 40 Revenue, should refund on a pro rata basis the sales taxes 41 improperly paid by all taxpayers in this category; and 42

1 [4255] 1 1 Whereas, the General Assembly further believes that appropriate 2 legal fees should be paid to the plaintiff’s attorneys handling this 3 matter on an hourly basis at their customary and standard rates 4 after appropriate documentation and timesheets have been 5 submitted to the board. Now, therefore, 6 7 Be it resolved by the House of Representatives, the Senate 8 concurring: 9 10 That the members of the General Assembly, by this resolution, 11 request the State Budget and Control Board to consider settling the 12 case of C. Bruce Littlejohn, et al. v. State of South Carolina, Case 13 Number 00-CP-40-2666, under the terms and conditions specified 14 in this resolution. 15 16 Be it further resolved that a copy of this resolution be forwarded to 17 the State Budget and Control Board. 18 ----XX----

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