Hampton, SC…Effective January 1, 2010 all retailers located in or making sales into Hampton County will no longer be required to collect and report the one percent Capital Projects Tax.

The purpose of the one percent Capital Projects Tax was to fund certain, specific infrastructure projects. Hampton County has met the collection goal required for the one percent Capital Projects Tax, and therefore, the last return to report the one percent Capital Projects Tax is the December 2009 return.

 Please be advised that the one percent Local Option Sales and Use Tax is still applicable for Hampton County. Therefore, retailers will still be required to collect and report that tax.

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