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PALMETTONET v. SOUTH CAROLINA TAX COM'N

No. 24217.

456 S.E.2d 385 (1995)

PALMETTONET, INC., Respondent/Appellant, v. The SOUTH CAROLINA TAX COMISSION, Appellant/Respondent. MCI TELECOMMUNICATIONS, INC., Respondent/Appellant, v. The SOUTH CAROLINA TAX COMISSION, Appellant/Respondent.

Supreme Court of South Carolina.

Decided March 27, 1995.

Attorney(s) appearing for the Case

Chief Deputy Atty. Gen. Ray N. Stevens and Deputy Atty. Gen., Ronald W. Urban, South Carolina Tax Com'n, Columbia, for appellant-respondent.

Mitchell Willoughby, B. Craig Collins and Alvis J. Bynum, Jr., Willoughby, Hoefer & Simmons, William J. Quirk, and Joseph D. Walker, McNair & Sanford, Columbia, for respondents-appellants.

WALLER, Justice:

The South Carolina Tax Commission (Tax Commission)1 appeals an Order holding that the fiber optic telecommunications systems operated by MCI and PalmettoNet (Taxpayer)2 are not subject to sales tax. We affirm and hold that Taxpayer is entitled to interest on its judgment as set forth in S.C.Code Ann. § 12-47-60 (Supp.1993).

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