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Letter to David Paul Jordan from Sabrina C. Todd, March 4, 2026
South Carolina Attorney General's Office
South Carolina Attorney General's Office
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Abstract
This letter is about how Attorney General Alan Wilson referred your letter to the Opinions section for this response. It is on an opinion regarding how Horry County currently imposes two 1 % local sales and use taxes permitted by Title 4 of the South Carolina Code, the transportation tax and the education capital improvements (ECI) tax. S.C. Code Ann. ยงยง 4-37-10 to 4-37-50 (Rev. 2021 & Supp. 2025) (transportation tax); 4-10-410 to 4-10-470 (Rev. 2021) (ECI). Additionally, the City of Myrtle Beach imposes a separate 1 % tourism development fee (TDF) on sales occurring within its corporate limits. S.C. Code Ann. ยงยง 4-10-910 to 4-10-980 (Rev. 2021) .
Issue Date
2026-03-04
Keywords
Attorneys general's opinions--South Carolina, Taxes--South Carolina--Horry County
Type
Text
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