AMERICAN HARDWARE SUPPLY CO., INC. v. WHITMIRE

21859

278 S.C. 607 (1983)

300 S.E.2d 289

AMERICAN HARDWARE SUPPLY CO., INC., Respondent, v. Virginia T. WHITMIRE, Treasurer of Greenville County and the South Carolina Tax Commission, Appellants.

Supreme Court of South Carolina.

January 25, 1983.


Attorney(s) appearing for the Case

Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Jackson E. Fields, Jr., Columbia, Joseph H. Earle, Jr., Greenville, for appellants.

A. Camden Lewis of Austin & Lewis, Columbia, for respondent.


Jan. 25, 1983.

NESS, Justice:

This is a tax refund case. Appellants assert the trial court erred in ordering the Greenville County treasurer to refund taxes paid by respondent. We disagree and affirm.

Respondent, a wholesaler of hardware goods, purchased goods for resale and stored them in his Greenville County warehouse. Some of the inventory was ultimately sold to out-of-state retailers. Pursuant to S.C...

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