South Carolina AG Approves Use of Tax for Charleston Battery Extension

Opinion concludes transportation sales tax funds can be used for critical infrastructure project.

Apr. 13, 2026 at 2:38pm

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A serene, painterly scene of the Charleston Battery waterfront at sunset, with the outline of planned flood protection infrastructure visible in the foreground, conveying the importance of this critical infrastructure project for the coastal city.The planned Battery Extension project aims to protect Charleston's iconic waterfront from the growing threat of coastal flooding.Charleston Today

The South Carolina Attorney General has issued an opinion stating that a court would likely find the use of Transportation Sales Tax funds to be valid for the Battery Extension project in Charleston County, should voters approve it. The project aims to protect certain streets from flooding and will use transportation sales tax to fund a portion of the work, with other funding sources covering the remaining costs.

Why it matters

The Battery Extension is a critical infrastructure project for Charleston that will help mitigate flooding in the area. The Attorney General's opinion provides legal clarity on the use of transportation sales tax funds, which could help secure voter approval and move the project forward.

The details

In response to an inquiry from the Charleston Mayor, the South Carolina Attorney General concluded that a court would likely find the use of Transportation Sales Tax funds to be valid for the Battery Extension project. The project will use these tax funds to cover a portion of the costs, while other funding sources will cover the remaining expenses. The Battery Extension is designed to directly protect certain streets in Charleston from flooding.

  • The Attorney General issued the opinion on April 13, 2026.

The players

South Carolina Attorney General

The chief legal officer for the state of South Carolina who provided the opinion on the use of transportation sales tax funds.

Charleston Mayor

The mayor of the City of Charleston who inquired about the use of transportation sales tax funds for the Battery Extension project.

Charleston County

The county where the Battery Extension project is located and where the transportation sales tax funds would be used.

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What’s next

If voters approve the use of transportation sales tax funds, the Battery Extension project can move forward with a portion of the funding secured.

The takeaway

The Attorney General's opinion provides legal clarity that could help secure voter approval and funding for the critical Battery Extension infrastructure project in Charleston, which aims to protect the city from flooding.