VIDEO GAMING CONSULTANTS v. S.C. DOR

No. 25177.

342 S.C. 34 (2000)

535 S.E.2d 642

VIDEO GAMING CONSULTANTS, INC., Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided July 31, 2000.


Attorney(s) appearing for the Case

H. Buck Cutts, of Surfside, for appellant.

General Counsel Harry T. Cooper, Jr., and Chief Counsel for Regulatory Litigation Nicholas P. Sipe, both of Columbia, for respondent.


MOORE, Justice:

Appellant Video Gaming Consultants, Inc. (Video Gaming), appeals the circuit court's decision holding S.C.Code Ann. § 12-21-2804(b) (Supp.1999)1 constitutional. We reverse.

FACTS

Video Gaming operates a video gaming business, Jackpot Video Games, in Garden City. On July 27, 1995, and September 25, 1995, respondent South Carolina Department of Revenue (DOR...

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