1. Home
  2. Browse Decisions
  3. S.C.
  4. 274 S.C.
  5. 274 S.C. 93 (1979)
 

BOB JONES UNIVERSITY v. S.C. TAX COMM.

21103

274 S.C. 93 (1979)

261 S.E.2d 309

BOB JONES UNIVERSITY, Respondent, v. SOUTH CAROLINA TAX COMMISSION, and Robert C. Wasson, Chairman, Charles N. Plowden, Commissioner, and John H. LaFitte, Jr., Commissioner, constituting the members of the South Carolina Tax Commission, Appellants.

Supreme Court of South Carolina.

December 31, 1979.

Attorney(s) appearing for the Case

Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Senior Asst. Atty. Gen. G. Lewis Argoe, Jr., Columbia, for appellants.

O. Jack Taylor, Jr., and H. Brent Fortson, of Leatherwood, Walker, Todd & Mann, Greenville, for respondent.

December 31, 1979.

NESS, Justice:

The master and trial judge held respondent Bob Jones was entitled to a refund of taxes paid under protest to appellant South Carolina Tax Commission. We reverse.

Section 12-21-1740, Code of Laws of South Carolina (Cum. Supp. 1978), imposes a tax on syrup used in mixing soft drinks. Section 12-21-1810 (Cum. Supp. 1978) exempts from taxation "syrup sold to any person for home consumption."

Respondent, a private...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases