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C. & S. SYSTEMS INC. v. S.C. TAX COM.

22024

280 S.C. 138 (1984)

311 S.E.2d 717

CITIZENS AND SOUTHERN SYSTEMS, INCORPORATED, Appellant, v. The SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

January 10, 1984.

Attorney(s) appearing for the Case

J. Christopher Henderson of Nelson, Mullins, Grier & Scarborough, Columbia, for appellant.

Atty. Gen. T. Travis Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Asst. Atty. Gen. Ronald W. Urban, Columbia, for respondent.

Manning Smith of Belser, Ravenel & Smith, Titusville, Fla., for amicus curiae Computer Systems Architects, Inc.

J. Donald Dial, Jr., of Boyd, Knowlton, Tate & Finlay, Columbia, and Ronald Julian Palenski, of Arlington, Va., for amicus curiae of Data Processing Organizations, Inc.

Jan. 10, 1984.

GREGORY, Justice:

Appellant Citizens and Southern Systems, Incorporated (C & S) brought this action to recover taxes paid under protest to respondent South Carolina Tax Commission (the Tax Commission). The sole issue on appeal is whether a sale of computer software is a sale of "tangible personal property" as defined in S.C. Code Ann. § 12-35-140 (1976), and therefore subject to the State's...

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