INTERNATIONAL HARVESTER COMPANY v. WASSON

22101

281 S.C. 458 (1984)

316 S.E.2d 378

INTERNATIONAL HARVESTER COMPANY, Appellant, v. Robert C. WASSON, Chairman and Charles N. Plowden and John H. Lafitte, Jr., Constituting the Members of the South Carolina Tax Commission, Respondents.

Supreme Court of South Carolina.

Decided May 11, 1984.


Attorney(s) appearing for the Case

Frank A. Graham, Jr., Columbia, for appellant.

Atty. Gen, T. Travis Medlock, Retired Atty. Gen. Daniel R. McLeod, Deputy Atty. Gen. Joe L. Allen, Jr., and Staff Atty, Ray N. Stevens, Columbia, for respondents.


Heard February 21, 1984.

Decided May 11, 1984.

LEWIS, Chief Justice:

This appeal involves the constitutional validity, under the interstate commerce clause and equal protection requirements of the Federal Constitution, of this State's assessment of a sales tax upon the sale of forty-eight (48) truck-tractors by plaintiff International Harvester Company, a Delaware Corporation, to Senn Trucking Company, a South Carolina

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