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WESTVACO CORP. v. S.C. DEPT. OF REVENUE

No. 24341.

467 S.E.2d 739 (1995)

WESTVACO CORPORATION, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE (f/k/a South Carolina Tax Commission); The City of North Charleston; Harley Henderson, The Finance Director for The City of North Charleston; and W.O. Thomas, County Treasurer, Charleston County, and The City of Charleston, Respondents.

Supreme Court of South Carolina.

Decided November 6, 1995.

Rehearing Denied March 7, 1996.

Attorney(s) appearing for the Case

Elizabeth T. Thomas, of Warren & Sinkler, Charleston, and Walter Hellerstein, of Morrison & Foerster, New York City, for Appellant.

Chief Deputy Attorney General Ray N. Stevens and Deputy Attorney General Ronald W. Urban, Columbia, for Respondent S.C. Department of Revenue; Roger M. Young, North Charleston, for Respondents City of North Charleston and Harley Henderson; A. Arthur Rosenblum, Charleston, for Respondents County of Charleston and W.O. Thomas, County Treasurer; Ann Priest, Summerville, for Respondent City of North Charleston; Frances I. Cantwell, Charleston, for Respondent City of Charleston.

Scott Y. Barnes, of Holmes & Thomson, Charleston, for Amicus Curiae South Carolina Chamber of Commerce.

PER CURIAM:

This appeal arises from the trial judge's finding upholding the constitutionality of the Local Option Sales Tax legislation, S.C. Code §§ 4-10-10 to -100. (Supp.1994). We affirm.

FACTS

In 1990, the General Assembly adopted a bill to provide for a Local Option Sales Tax (LOST). The LOST legislation allows counties with referendum approval to charge an additional 1% sales or use tax upon sales. S.C. Code Ann. § 4-10-20 (Supp...

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