Capital Projects Tax for Aiken County, South Carolina
- Nov 29, 2012 | Gail Cole
The current 1% capital projects tax will expire on December 31, 2012, because the county has met its "maximum cap amount of $114,412,985." However, a new 1% capital projects tax will take effect on January 1, 2013.
Certain items are exempt from both the new capital projects tax (1%) and the SC sales and use tax (6%):
- Sales or purchases of unprepared food in Aiken County.
Certain items are exempt from the new capital projects tax (1%) only:
- Food which may be purchased with food stamps. "This exemption applies to everyone, not just people using food stamps."
Foods that are exempt from the new capital projects tax include, but are not limited to:
- Any food intended to be eaten at home, including snacks and cold prepared items such as salads and sandwiches;
- Seeds and plants intended to grow food;
Subject to Tax
Items that are subject to the new 1% capital projects tax include, but are not limited to:
- Alcoholic beverages;
- Foods designed to be eaten in a store, at a lunch counter, or in a dining area;
- Hot foods ready to eat;
- Non-food household goods;
- Pet Food;
- Vitamins or medicines.
Questions concerning the reporting of sales should be directed to a South Carolina Taxpayer Service Center.