HOME HEALTH SERV. v. S.C. DEPT. OF REVENUE

No. 2925.

333 S.C. 691 (1999)

511 S.E.2d 404

HOME HEALTH SERVICES, INC., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE AND TAXATION, Appellant.

Court of Appeals of South Carolina.

Decided January 18, 1999.


Attorney(s) appearing for the Case

General Counsel Harry T. Cooper, Jr., Chief Counsel for Revenue Litigation Ronald W. Urban and Counsel for Revenue Litigation Jeffrey M. Nelson, all of Columbia, for appellant.

F. Truett Nettles, II, of Charleston, for respondent.


HOWELL, Chief Judge:

Home Health Services, Inc. (Home Health) filed a request for a refund of sales taxes remitted from its bingo operation. The South Carolina Department of Revenue and Taxation (the Department) denied the refund and the administrative law judge (ALJ) affirmed the denial. The circuit court reversed. The Department appeals. We reverse.

I.

Home Health is a nonprofit, eleemosynary organization...

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