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SHASTA BEVERAGES v. SOUTH CAROLINA TAX COMMISSION

21743

278 S.C. 156 (1982)

293 S.E.2d 429

SHASTA BEVERAGES (A DIVISION OF CONSOLIDATED FOODS CORPORATION) (and six other appellants in six separate cases identical to its case, namely Welch Foods, Inc., Specialized Beverages, Inc., Deep South Products, Inc., Tropicana Products, Inc., Royal Crown Cola Company of Columbus, Georgia, and A.M. Braswell, Jr., Food Co., Inc.,), Appellants, v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

June 29, 1982.

Attorney(s) appearing for the Case

Wesley M. Walker and Jack H. Tedards, Jr., of Leatherwood, Walker, Todd & Mann, Greenville, for appellants.

Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Staff Atty. Ronald W. Urban, Columbia, for respondent.

Barry L. Johnson and H. Grady Brown, of Dowling, Sanders, Dukes, Novit & Svalina, Beaufort, for Edward E. Rentz, amicus curiae.

LEWIS, Chief Judge.

The seven plaintiffs (appellants) in these cases manufacture or bottle soft drinks outside of the State of South Carolina and ship their products in interstate commerce to customers located in South Carolina. Appellants paid the soft drinks tax required by the statutes of this State (Code Section 12-21-1710 et seq.) and, after denial of their requests for refunds of a portion of the taxes paid, brought separate actions under Code Section 12-47...

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