1. Home
  2. Browse Decisions
  3. S.C.
  4. 276 S.C.
  5. 276 S.C. 487 (1981)
 

SOUTHEASTERN-KUSAN v. S.C. TAX COMM.

21501

276 S.C. 487 (1981)

280 S.E.2d 57

SOUTHEASTERN-KUSAN, INC., Appellants, v. SOUTH CAROLINA TAX COMMISSION and Robertt Wasson, Chairman, John H. LaFitte, Jr., Commissioner, and Charles N. Plowden, Commissioner, Constituting the Members of the South Carolina Tax Commission, Respondents.

Supreme Court of South Carolina.

June 23, 1981.

Attorney(s) appearing for the Case

Dobson & Dobson, and B. Joel Stoudenmire, Greenville, for appellants.

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

Charles W. Knowlton, of Boyd, Knowlton, Tate & Finlay, Columbia, for amicus curiae.

June 23, 1981.

LITTLEJOHN, Justice:

Plaintiff Southeastern-Kusan, Inc. (Southeastern), pursuant to § 12-35-1440, Code of Laws of South Carolina (1976), sees a refund of $67,769.11 sales tax and interest it paid under protest to defendant South Carolina Tax Commission (Tax Commission). The outcome revolves around our interpretation and application of the sales tax exemption in § 12-35-550(17).

The facts are not disputed. Southeastern...

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