Politics Of South Carolina
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South Carolina government and politics covers the three different branches of government, as well as the state constitution, law enforcement agencies, federal representation, state finances, and state taxes. South Carolina is a state in the
United States of America The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territo ...
and was the eighth
admitted to the Union ''Admitted'' is a 2020 Indian Hindi-language docudrama film directed by Chandigarh-based director Ojaswwee Sharma. The film is about Dhananjay Chauhan, the first transgender student at Panjab University. The role of Dhananjay Chauhan has been p ...
. The state of South Carolina was preceded by the Crown Colony of South Carolina, a
constitutional monarchy A constitutional monarchy, parliamentary monarchy, or democratic monarchy is a form of monarchy in which the monarch exercises their authority in accordance with a constitution and is not alone in decision making. Constitutional monarchies dif ...
which was overthrown during the
American Revolution The American Revolution was an ideological and political revolution that occurred in British America between 1765 and 1791. The Americans in the Thirteen Colonies formed independent states that defeated the British in the American Revolut ...
. Presently, South Carolina's government is formed as a
representative democracy Representative democracy, also known as indirect democracy, is a type of democracy where elected people represent a group of people, in contrast to direct democracy. Nearly all modern Western-style democracies function as some type of represen ...
. Like most southern states, South Carolina is a largely
conservative Conservatism is a cultural, social, and political philosophy that seeks to promote and to preserve traditional institutions, practices, and values. The central tenets of conservatism may vary in relation to the culture and civilization i ...
,
Republican Republican can refer to: Political ideology * An advocate of a republic, a type of government that is not a monarchy or dictatorship, and is usually associated with the rule of law. ** Republicanism, the ideology in support of republics or agains ...
state. Since the
Declaration of Independence A declaration of independence or declaration of statehood or proclamation of independence is an assertion by a polity in a defined territory that it is independent and constitutes a state. Such places are usually declared from part or all of the ...
, South Carolina's politics have been controlled by three main parties: the Democratic Republican Party in the early 1800s, the
Democratic Party Democratic Party most often refers to: *Democratic Party (United States) Democratic Party and similar terms may also refer to: Active parties Africa *Botswana Democratic Party *Democratic Party of Equatorial Guinea *Gabonese Democratic Party *Demo ...
through most of the 19th and 20th centuries, and the Republican Party in the late 20th and early 21st centuries. As of 2021, the Republican Party controls all nine state executive offices, both
U.S. Senate The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States. The composition and powe ...
offices, six of seven representatives to the
U.S. House of Representatives The United States House of Representatives, often referred to as the House of Representatives, the U.S. House, or simply the House, is the lower chamber of the United States Congress, with the Senate being the upper chamber. Together they ...
, and a majority in the
South Carolina General Assembly The South Carolina General Assembly, also called the South Carolina Legislature, is the state legislature of the U.S. state of South Carolina. The legislature is bicameral and consists of the lower South Carolina House of Representatives and t ...
.


Current Party Control


Executive branch


Governor and Lieutenant Governor

The
Governor of South Carolina The governor of South Carolina is the head of government of South Carolina. The governor is the '' ex officio'' commander-in-chief of the National Guard when not called into federal service. The governor's responsibilities include making year ...
is the
chief executive A chief executive officer (CEO), also known as a central executive officer (CEO), chief administrator officer (CAO) or just chief executive (CE), is one of a number of corporate executives charged with the management of an organization especially ...
of the state. The governor is elected to a four-year term and may serve up to two consecutive terms. The current governor is
Republican Republican can refer to: Political ideology * An advocate of a republic, a type of government that is not a monarchy or dictatorship, and is usually associated with the rule of law. ** Republicanism, the ideology in support of republics or agains ...
Henry McMaster Henry Dargan McMaster (born May 27, 1947) is an American politician and attorney serving as the 117th governor of South Carolina since January 24, 2017. He is a member of the Republican Party. McMaster worked for U.S. senator Strom Thurmond, in ...
who succeeded to the office of Governor of South Carolina when Governor
Nikki Haley Nimrata Nikki Haley (née Randhawa; born January 20, 1972) is an American diplomat and politician who served as the 116th and first female governor of South Carolina from 2011 to 2017, and as the 29th United States ambassador to the United Na ...
resigned to become the
United States Ambassador to the United Nations The United States ambassador to the United Nations is the leader of the U.S. delegation, the U.S. Mission to the United Nations. The position is formally known as the permanent representative of the United States of America to the United Nations ...
. The Lieutenant Governor is the second-in-command of the state's executive branch. The Lt. Governor assumes the office if the Governor is unable to fulfill his or her duties. Prior to the 2018 gubernatorial election, Governors and Lieutenant Governors were elected on separate tickets. But for the 2018 election and beyond, the governor and lieutenant governor run on the same ticket.


Elected Cabinet

The South Carolina Constitution provides for the separate election of eight executive officers, making a limited cabinet. This is a large number of elective offices compared to most states, which generally give the governor the executive power to appoint members of the cabinet. Each officer is elected at the same time as the governor. The separately elected positions allow for the possibility of multiple parties to be represented in the executive branch. The Governor's Cabinet also contains several appointed positions. In most cases, persons who fill cabinet-level positions are recommended by the governor and appointed by the Senate.


Legislative branch

The
South Carolina General Assembly The South Carolina General Assembly, also called the South Carolina Legislature, is the state legislature of the U.S. state of South Carolina. The legislature is bicameral and consists of the lower South Carolina House of Representatives and t ...
is the state legislature. It is
bicameral Bicameralism is a type of legislature, one divided into two separate assemblies, chambers, or houses, known as a bicameral legislature. Bicameralism is distinguished from unicameralism, in which all members deliberate and vote as a single grou ...
, consisting of a 124-member
South Carolina House of Representatives The South Carolina House of Representatives is the lower house of the South Carolina General Assembly. It consists of 124 representatives elected to two-year terms at the same time as U.S. congressional elections. Unlike many legislatures, seati ...
and a 46-member
South Carolina Senate The South Carolina Senate is the upper house of the South Carolina General Assembly, the lower house being the South Carolina House of Representatives. It consists of 46 senators elected from single member districts for four-year terms at the sa ...
. Representatives serve two-year terms and Senators serve four-year terms. The two
houses A house is a single-unit residential building. It may range in complexity from a rudimentary hut to a complex structure of wood, masonry, concrete or other material, outfitted with plumbing, electrical, and heating, ventilation, and air condi ...
meet in the
South Carolina State House The South Carolina State House is the building housing the government of the U.S. state of South Carolina, which includes the South Carolina General Assembly and the offices of the Governor and Lieutenant Governor of South Carolina. Located in t ...
. Each house is currently controlled by the Republican Party. Originally, each county elected one senator and at least one representative. The vast differences between rural and urban counties gave rural areas an outsized influence over state government. This state of affairs ended with the federal case of ''
Reynolds v. Sims ''Reynolds v. Sims'', 377 U.S. 533 (1964), was a landmark United States Supreme Court case in which the Court ruled that the electoral districts of state legislative chambers must be roughly equal in population. Along with ''Baker v. Carr'' (196 ...
,'' which mandated that state legislative districts be drawn based on population, and that that counties’ representatives must be roughly equal.


Historic Party Control

Below is a chart of party control in the South Carolina General Assembly since 1868. ImageSize = width:800 height:auto barincrement:12 PlotArea = top:10 bottom:80 right:130 left:20 AlignBars = late DateFormat = yyyy Period = from:1865 till:2025 TimeAxis = orientation:horizontal ScaleMajor = unit:year increment:10 start:1868 Colors = id:canvas value:gray(0.5) id:REP value:red legend:Republican_Party id:DEM value:blue legend:Democratic_Party id:SPT value:purple legend:Split Legend = columns:3 left:150 top:40 columnwidth:150 TextData = pos:(20,40) textcolor:black fontsize:M text:"Political parties:" BarData = barset:PM PlotData= width:5 align:left fontsize:S shift:(5,-4) anchor:till barset:PM from: 1868 till: 1874 color:REP text: from: 1874 till: 1992 color:DEM text: from: 1992 till: 1996 color:SPT text: from:1996 till: 2025 color:REP text:


Judicial branch

The Family Court deals with all matters of domestic and family relationships, as well as generally maintaining exclusive jurisdiction over cases involving minors under the age of seventeen, excepting traffic and game law violations. Some criminal charges may come under Circuit Court jurisdiction. The
South Carolina Circuit Court The South Carolina Circuit Court is the state court of general jurisdiction of the U.S. state of South Carolina. It consists of a civil division (the Court of Common Pleas) and a criminal division (the Court of General Sessions). The Circuit C ...
is the
trial court A trial court or court of first instance is a court having original jurisdiction, in which trials take place. Appeals from the decisions of trial courts are usually made by higher courts with the power of appellate review (appellate courts). Mos ...
of
general jurisdiction {{Globalize, article, USA, 2name=the United States, date=December 2010 A court of general jurisdiction is a court with authority to hear cases of all kinds – criminal, civil, family, probate, and so forth. United States All federal courts ar ...
court for South Carolina. It consists of a
civil Civil may refer to: *Civic virtue, or civility *Civil action, or lawsuit * Civil affairs *Civil and political rights *Civil disobedience *Civil engineering *Civil (journalism), a platform for independent journalism *Civilian, someone not a membe ...
division (the Court of Common Pleas) and a
criminal In ordinary language, a crime is an unlawful act punishable by a state or other authority. The term ''crime'' does not, in modern criminal law, have any simple and universally accepted definition,Farmer, Lindsay: "Crime, definitions of", in Can ...
division. (the Court of General Sessions). It is also a
superior court In common law systems, a superior court is a court of general jurisdiction over civil and criminal legal cases. A superior court is "superior" in relation to a court with limited jurisdiction (see small claims court), which is restricted to civil ...
, having limited
appellate jurisdiction A court of appeals, also called a court of appeal, appellate court, appeal court, court of second instance or second instance court, is any court of law that is empowered to hear an appeal of a trial court or other lower tribunal. In much of t ...
over appeals from the
lower Lower may refer to: *Lower (surname) *Lower Township, New Jersey *Lower Receiver (firearms) *Lower Wick Lower Wick is a small hamlet located in the county of Gloucestershire, England. It is situated about five miles south west of Dursley, eight ...
Probate Court, Magistrate's Court, and Municipal Court, and appeals from the
Administrative Law Judge An administrative law judge (ALJ) in the United States is a judge and trier of fact who both presides over trials and adjudicates claims or disputes involving administrative law. ALJs can administer oaths, take testimony, rule on questions of evid ...
Division, which hears matters relating to state administrative and regulatory agencies. South Carolina's 46 counties are divided into 16 judicial circuits, and there are currently 46 judges. Circuit court judges are elected by the General Assembly to six-year terms. The
South Carolina Court of Appeals The South Carolina Court of Appeals is the intermediate-level appellate court for the state of South Carolina. Jurisdiction The Court of Appeals hears most appeals from the Circuit Courts and Family Courts of South Carolina that do not fall with ...
is the state intermediate
appellate court A court of appeals, also called a court of appeal, appellate court, appeal court, court of second instance or second instance court, is any court of law that is empowered to hear an appeal of a trial court or other lower tribunal. In much of ...
. It hears all Circuit Court and Family Court appeals, excepting appeals that are within the seven classes of exclusive Supreme Court jurisdiction. The Court of Appeals is selected by the General Assembly to long six-year terms. The court comprises a chief judge, and eight associate judges, and may hear cases as the whole court, or as three panels with three judges each. The court may preside in any county. The
South Carolina Supreme Court The South Carolina Supreme Court is the highest court in the U.S. state of South Carolina. The court is composed of a Chief Justice and four Associate Justices.
is the
state supreme court In the United States, a state supreme court (known by #Terminology, other names in some states) is the supreme court, highest court in the State court (United States), state judiciary of a U.S. state. On matters of State law (United States), st ...
. The Chief Justice and four Associate Justices are elected to staggered ten-year terms. There are no limits on the number of terms a justice may serve, but there is a
mandatory retirement Mandatory retirement also known as forced retirement, enforced retirement or compulsory retirement, is the set age at which people who hold certain jobs or offices are required by industry custom or by law to leave their employment, or retire. As ...
age of 72. The overwhelming majority of vacancies on the Court occur when Justices reach this age, not through the refusal of the General Assembly to elect a sitting Justice to another term.


South Carolina Constitution

South Carolina has had seven constitutions: * 1776 – SC's first constitution * 1778 – Disestablished the Anglican Church, created a popularly elected upper house * 1790 – Expanded upcountry representation, further established General Assembly control over all aspects of government * 1861 – Confederate constitution * 1865 – Required to be readmitted to the Union, abolished property owning qualifications to vote, created popularly elected governor and granted veto power * 1868 – Only constitution to be ratified by popular vote, provided for public education, abolished property ownership as a qualification for office holding, created counties with home rule, abolished race as limit on male suffrage * 1895 – effectively disenfranchised black voters, requiring
poll taxes A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources. Head taxes were important sources of revenue for many governments fr ...
, and
literacy test A literacy test assesses a person's literacy skills: their ability to read and write have been administered by various governments, particularly to immigrants. In the United States, between the 1850s and 1960s, literacy tests were administered t ...
s, to register to vote. In 1900 African Americans were 58% of the state population. This exclusion of blacks from the political system was largely enforced until after passage of the
Voting Rights Act of 1965 The Voting Rights Act of 1965 is a landmark piece of federal legislation in the United States that prohibits racial discrimination in voting. It was signed into law by President Lyndon B. Johnson during the height of the civil rights movement ...
, which authorized federal oversight and enforcement of voter registration and elections to ensure citizens could exercise their constitutional rights. Since 1895, many residents have called for a new Constitution, one that is not based on the politics of a post-Civil War population. Governor
Mark Sanford Marshall Clement "Mark" Sanford Jr. (born May 28, 1960) is an American politician and author who served as the U.S. Representative for South Carolina's 1st congressional district from 1995 to 2001 and again from 2013 to 2019, and also as the ...
called for constitutional reform in his 2008 State of the State speech. Several hundred amendments have been made to the 1895 Constitution (in 1966 there were 330 amendments). Amendments have been created to comply with federal acts, and for many other issues. The volume of amendments makes South Carolina's constitution one of the longest in the nation.


Law enforcement agencies

* South Carolina Department of Public Safety ** South Carolina Highway Patrol Division ** South Carolina State Transport Police Division ** South Carolina Bureau of Protective Services * South Carolina Criminal Justice Academy *
South Carolina Department of Corrections The South Carolina Department of Corrections (SCDC) is the agency responsible for corrections in the U.S. state of South Carolina. It currently has about 4,500 employees and just over 15,000 inmates, in 21 institutions. The agency has its headqu ...
* SC Department of Corrections Training Academy * SC Department of Corrections Tactical Teams (Rapid Response Team-S.O.R.T.-Sitcon) *
SC Department of Juvenile Justice The South Carolina Department of Juvenile Justice (DJJ) is a state agency of South Carolina, headquartered in Columbia, South Carolina, Columbia. The agency operates juvenile correctional facilities. The department derives their authority from Tit ...
* South Carolina Department of Probation, Parole and Pardon Services * South Carolina State Law Enforcement Division (SLED) **
Homeland Security Homeland security is an American national security term for "the national effort to ensure a homeland that is safe, secure, and resilient against terrorism and other hazards where American interests, aspirations, and ways of life can thrive" to ...
*
South Carolina Department of Natural Resources The South Carolina Department of Natural Resources (DNR) is a South Carolina state agency charged with regulating hunting, fishing, boating, duck stamp orders, and the conservation efforts of the state government. It is directed by seven-member ...
** South Carolina Climatology Department *
South Carolina Department of Alcohol and Other Drug Abuse Services The South Carolina Department of Department of Alcohol and Other Drug Abuse Services (DAODAS) is a state agency in the state of South Carolina in the US. The agency was formed in 1957 as the South Carolina Alcoholic Rehabilitation Center when ...
* South Carolina Department of Mental Health


Local government

Historically, local governments in South Carolina have been fairly weak. For the most part, until the 1830s, towns were controlled by districts. According to historian Tom Downey, "the movement for incorporation initiated with a desire to implant order on unruly elements...which growing villages seemed to attract all too frequently." The initial charters gave towns regulatory power which they used to "appoint constables, levy fines, and enact ordinances." But, town councils were largely unable to pay their expenses with funds raised by just their fine revenue. In the late 1830s, the General Assembly started allowing select towns to tax property within their corporate limits. The 1867 constitution established home rule for counties.Charlie B. Tyler, "The South Carolina Governance Project"
Appendix 5, University of South Carolina, 1998, p. 221
This was changed under the 1895 Constitution, which made no provision for local government and effectively reduced counties to creatures of the state. Each county's delegation to the General Assembly also doubled as its county council. Under this system, the state senator from each county exercised the most power.Tyler (1998), "The South Carolina Governance Project"], p. 222 ''Reynolds v. Sims'' required reapportionment according to the principle of "one man, one vote", which resulted in legislative districts crossing county lines. However, it was not until 1973 that the constitution was amended to provide for limited home rule at the county level. The Home Rule Act in 1975 implemented this. This law provided for elected councils in each county. Nonetheless, the legislature still devotes considerable time to local issues, and county legislative delegations still decide many matters that are handled at the county level in most other states. Municipal governments may incorporate as cities or towns. However, there is no legal difference between the two. Compared to cities in neighboring states, South Carolina cities are fairly small in size and population, since state law makes
annexation Annexation (Latin ''ad'', to, and ''nexus'', joining), in international law, is the forcible acquisition of one state's territory by another state, usually following military occupation of the territory. It is generally held to be an illegal act ...
difficult.Wesley E. Henderson, Note, ''Annexation in South Carolina'', 17 S.E. Envtl. L.J. 235, 244 (2003). To expand their borders, cities in South Carolina generally have three options when annexing contiguous land. First, if all property owners in a given area of land sign and file a petition with the municipality requesting annexation, the municipality may approve the petition and enact an ordinance declaring the annexation. Second, 75% of the freeholders in an area owning 75% or more of the assessed property value in that area may file a petition for annexation which the municipality may approve. More stringent petition requirements are added due to the lowered petitioner threshold. Finally, 25% of electors in an area can file a petition to initiate an annexation election which in turn requires a majority of voters to approve the annexation. This option previously required that 25% of freeholders file the petition for an election, but that was found to be a violation of the
Equal Protection Clause The Equal Protection Clause is part of the first section of the Fourteenth Amendment to the United States Constitution. The clause, which took effect in 1868, provides "''nor shall any State ... deny to any person within its jurisdiction the equal ...
.


Federal and State Representation

Like most Southern states, South Carolina consistently voted Democratic in the 19th century and much of the 20th century as a part of the
Solid South The Solid South or Southern bloc was the electoral voting bloc of the states of the Southern United States for issues that were regarded as particularly important to the interests of Democrats in those states. The Southern bloc existed especial ...
. The Democratic block was largely maintained by the disenfranchisement of most black voters from 1865 to the passage of the
Civil Rights Act of 1964 The Civil Rights Act of 1964 () is a landmark civil rights and United States labor law, labor law in the United States that outlaws discrimination based on Race (human categorization), race, Person of color, color, religion, sex, and nationa ...
. The Republican Party became competitive in the 1960 presidential election when
Richard Nixon Richard Milhous Nixon (January 9, 1913April 22, 1994) was the 37th president of the United States, serving from 1969 to 1974. A member of the Republican Party, he previously served as a representative and senator from California and was ...
lost the state to
John F. Kennedy John Fitzgerald Kennedy (May 29, 1917 – November 22, 1963), often referred to by his initials JFK and the nickname Jack, was an American politician who served as the 35th president of the United States from 1961 until his assassination ...
by just two percentage points. In 1964,
Barry Goldwater Barry Morris Goldwater (January 2, 1909 – May 29, 1998) was an American politician and United States Air Force officer who was a five-term U.S. Senator from Arizona (1953–1965, 1969–1987) and the Republican Party nominee for presiden ...
became the first Republican to win the state since
Reconstruction Reconstruction may refer to: Politics, history, and sociology *Reconstruction (law), the transfer of a company's (or several companies') business to a new company *'' Perestroika'' (Russian for "reconstruction"), a late 20th century Soviet Unio ...
. Since the election of 1964, South Carolina has voted for the Republican party in every presidential election, with the exception of 1976 when
Jimmy Carter James Earl Carter Jr. (born October 1, 1924) is an American politician who served as the 39th president of the United States from 1977 to 1981. A member of the Democratic Party (United States), Democratic Party, he previously served as th ...
, a southern Democrat, was elected president. However, in state-wide and local elections, conservative Democrats still won many races until the end of the 20th century. The last conservative Democratic governor to be elected in South Carolina was
Jim Hodges James Hovis Hodges (born November 19, 1956) is an American businessman, attorney, and politician who served as the 114th governor of South Carolina from 1999 to 2003. Since his victory in 1998, Hodges has remained the only Democrat elected to ...
in 1998, and the last conservative Democratic U.S. Senator to serve was
Fritz Hollings Ernest Frederick "Fritz" Hollings (January 1, 1922April 6, 2019) was an American politician who served as a United States senator from South Carolina from 1966 to 2005. A conservative Democrat, he was also the 106th governor of South Carolina, ...
until 2005. Until the 1990s, South Carolina had a majority Democratic representation in both the U.S. House of Representatives and the General Assembly of South Carolina. While South Carolina has shifted between the Democratic and Republican parties, politics in South Carolina has consistently been conservative.


US Senate

The current South Carolina delegation to the
U.S. Senate The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States. The composition and powe ...
:


US House of Representatives

South Carolina currently has seven representatives in Congress: A district map is found here.


Finances

The state does not allow casino gambling, but it authorized the operation of video poker machines throughout the state. This yielded revenue of approximately $2 billion per year deposited into the state's coffers. But, in 2000 the legislature banned video poker, requiring machines to be shut off and removed from the state by July 8.


Taxes

The state's personal income tax has a maximum marginal tax rate of 7 percent on taxable income of $13,351 and above. State
sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a govern ...
revenues are used exclusively for education. South Carolina has a 6% state sales tax, but when combined with local and county taxes, South Carolina has the second-highest sales tax in the United States next to California. In Charleston, South Carolina, the tax rates equals 10.5% with state tax, county tax, local option tax, and the hospitality tax. Some items have different rates; e.g., the tax is 3% on unprepared food items and 7% on sleeping accommodation rentals. Individuals 85 or older get a one-percent exclusion from the general sales tax.Sales and Use Tax Seminar Manual 2007
South Carolina Department of Revenue, January 2007. Retrieved March 15, 2009.
Counties may impose an additional 1% local option sales tax and other local sales taxes, and local governments may impose a local accommodations tax of up to 3%. South Carolina imposes a casual
excise tax file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when ...
of 5% on the fair market value of all motor vehicles, motorcycles, boats, motors and airplanes transferred between individuals. The maximum casual excise tax is $500.A General Guide To South Carolina Sales and Use Tax
South Carolina Department of Revenue, October 12, 2007. Retrieved March 15, 2009.
Property tax A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inheri ...
is administered and collected by local governments with assistance from the
South Carolina Department of Revenue The Department of Revenue is a department of the South Carolina state government responsible for the administration of 32 different state taxes in South Carolina. The Department is responsible for licensing and taxing all manufacturers, wholesale ...
. Both
real Real may refer to: Currencies * Brazilian real (R$) * Central American Republic real * Mexican real * Portuguese real * Spanish real * Spanish colonial real Music Albums * ''Real'' (L'Arc-en-Ciel album) (2000) * ''Real'' (Bright album) (2010) ...
and
personal property property is property that is movable. In common law systems, personal property may also be called chattels or personalty. In civil law systems, personal property is often called movable property or movables—any property that can be moved fr ...
are subject to tax. Approximately two-thirds of county-levied property taxes are used for the support of public education. Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality. The tax is paid by individuals, corporations and partnerships owning property within the state. Intangible personal property is exempt from taxation. There is no
inheritance tax An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an es ...
.South Carolina Inheritance and estate taxes
Bankrate.com, February 4, 2009. Retrieved March 15, 2009.


Presidential elections through history


Notes


References

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