McNICKEL'S, INC. v. S.C. DEPT. OF REVENUE

No. 24819.

331 S.C. 629 (1998)

503 S.E.2d 723

McNICKEL'S, INC., Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent. AAA ENTERTAINMENT CORPORATION, McNickel's, Inc., and Nick Santaramo, Appellants, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided July 20, 1998.


Attorney(s) appearing for the Case

H. Fred Kuhn, Jr., of Moss & Kuhn, P.A., Beaufort, for appellants.

General Counsel Harry T. Cooper, Jr., Chief Counsel for Regulatory Litigation Nicholas P. Sipe, and Counsel for Regulatory Litigation Carol I. McMahan, all of South Carolina Department of Revenue, Columbia, for respondent.


TOAL, Justice:

This case presents the question whether the South Carolina Department of Revenue ("Department") exceeded its authority under the Video Game Machines Act when it promulgated the "employee requirement" in 27 S.C.Code Ann. Regs. 117-190 (Supp.1997). We find Department did not and, accordingly, affirm.

FACTUAL/PROCEDURAL BACKGROUND

Two businesses, Black Burner Cafe and Treasures Revived, are located in a strip shopping center in Hilton...

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