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MULTI-CINEMA, LTD. v. S.C. TAX COMMISSION

22719

292 S.C. 411 (1987)

357 S.E.2d 6

MULTI-CINEMA, LTD., Respondent v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

Decided May 11, 1987.

Attorney(s) appearing for the Case

Atty. Gen. T. Travis Medlock, Chief Deputy Atty. Gen. Joe L. Allen Jr., and Deputy Atty. Gen. Ray N. Stevens, Columbia, for appellant.

David B. Betts, Columbia, for respondent.

Heard Nov. 20, 1986.

Decided May 11, 1987.

NESS, Chief Justice:

South Carolina Tax Commission appeals an order of the Circuit Court which required it to issue a tax refund to respondent Multi-Cinema, Ltd. We affirm.

Multi-Cinema owns and operates movie theaters throughout the State. Pursuant to S.C. Code Ann. Section 12-21-2710 (1977), Multi-Cinema paid a tax of twenty (20) percent on admissions when showing motion pictures rated "X" or not...

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