COX v. S.C. TAX COMMISSION

22282

285 S.C. 224 (1985)

329 S.E.2d 739

James M. COX, D/B/A Cox House Moving Co., Appellant, v. The SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

Decided April 9, 1985.


Attorney(s) appearing for the Case

G. Ray Harris, Spartanburg, and Paul L. Blackwell, Greenville, for appellant.

T. Travis Medlock, Atty. Gen., Joe L. Allen, Jr., Deputy Atty. Gen., Ronald W. Urban, Asst. Atty. Gen., Columbia, for respondent.


Heard March 11, 1985.

Decided April 9, 1985.

NESS, Justice:

Appellant Cox, a professional house mover, seeks to recover sales tax paid under protest to respondent S.C. Tax Commission. The circuit court ruled the Tax Commission's levey was proper. We reverse.

Respondent determined four of appellant's transactions in 1979 were subject to sales tax. Three transactions involved appellant's buying an old house, restoring it to a livable condition...

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