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					Originally Posted by  John Mercier
					 
				 
				NHSC ruled that SWEPT is a uniform rate and thus constitutional. 
 
But found that setting negative rates was unconstitutional - interesting outcome. 
			
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 I don't really understand the negative rates?  Do you?  If so could you explain better?  How many unincorporated towns do we have?
"Tuesday’s ruling did include a partial victory for plaintiffs. The court held that use of “negative tax rates,” in which the Department of Revenue Administration allows unincorporated towns that don’t have school districts to offset their SWEPT tax with negative rates to effectively raise no SWEPT revenue, is unconstitutional."