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BURTON INTERNATIONAL, INC. v. WASSON

0407

284 S.C. 571 (1985)

327 S.E.2d 373

BURTON INTERNATIONAL, INC., 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.

Court of Appeals of South Carolina.

Decided March 6, 1985.

Attorney(s) appearing for the Case

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

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

Heard Dec. 13, 1984.

Decided March 6, 1985.

BELL, Judge:

This is an action to recover $17,766.74 in sales taxes, penalties and interest assessed on the gross proceeds of the sale of eight motor trucks by Burton International to Senn Trucking Company. Burton appeals from the trial judge's order denying recovery. We affirm.

Burton is a South Carolina corporation engaged in the retail sale of large trucks. Its principal place of business is in...

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