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THAYER v. S.C. TAX COMMISSION

23553

307 S.C. 6 (1992)

413 S.E.2d 810

Catherine L. THAYER d/b/a C & R Marketing, Appellant v. SOUTH CAROLINA TAX COMMISSION, S. Hunter Howard, Jr., T.R. McConnell, and A. Crawford Clarkson, Jr., Respondents, and Office of Attorney General, Intervenor-Respondent.

Supreme Court of South Carolina.

Decided January 13, 1992.

Reh. Den. February 20, 1992.

Attorney(s) appearing for the Case

Arnold S. Goodstein and Mary Ann Marwick, Goodstein & Goodstein, and Ann M. Priest, Summerville, for appellant.

Chief Deputy Atty. Gen. Joe L. Allen, Jr. and Deputy Atty. Gen. Ray N. Stevens, Columbia, for respondents.

Atty. Gen. T. Travis Medlock, Chief Deputy Atty. Gen. Edwin E. Evans, and Staff Atty. Georgia L. Lewis, Columbia, for intervenor-respondent.

Gene M. Connell, Jr., Kelaher Bass & Connell, Surfside Beach, amicus curiae, for Myrtle Beach Area Chamber of Commerce.

Heard Oct. 8, 1991;

Decided Jan 13, 1992.

Reh. Den. Feb. 20, 1992.

Per Curiam:

Appellant Catherine L. Thayer d/b/a/ C & R Marketing was assessed a use tax as a consequence of her purchasing printed advertising material outside the State of South Carolina for distribution within the state. The issue is whether the trial court erred in upholding the constitutionality of the sales and use tax exemption granted to newspapers and religious...

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