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NCR CORP. v. SOUTH CAROLINA TAX COM'N

No. 23969.

439 S.E.2d 254 (1993)

NCR CORPORATION, Appellant, v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

Decided December 13, 1993.

Attorney(s) appearing for the Case

John C. von Lehe, Jr., and Stephen P. Groves, of Young, Clement, Rivers & Tisdale, Charleston and William L. Goldman, of Lee, Toomey & Kent, Washington, DC, for appellant.

Chief Deputy Atty. Gen. Ray N. Stevens, and Asst. Atty. Gen. Sarah G. Major, Columbia, for respondent.

MOORE, Justice:

Appellant (NCR) commenced this action to recover $499,007 in corporate income tax and license fees paid under protest for the years 1981-83. At issue is the apportionment formula used to determine how much of NCR's unitary business income is taxable in South Carolina. We affirm.

FACTS

NCR is a world-wide corporation with several foreign subsidiaries. Respondent (Tax Commission) determined NCR's total income to include royalties...

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