DEPT. OF REVENUE v. STARDUST AMUSEMENT

No. 25171.

341 S.C. 430 (2000)

534 S.E.2d 698

SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant, v. STARDUST AMUSEMENT COMPANY, Thomas H. Starnes, d/b/a Midway Truck Stop d/b/a Tommy's, Respondents.

Supreme Court of South Carolina.

Decided July 10, 2000.


Attorney(s) appearing for the Case

Carol I. McMahan, Nicholas P. Sipe and Harry T. Cooper, Jr., all of Columbia, for appellant.

Charles H. Williams and C. Bradley Hutto, both of Williams & Williams, of Orangeburg, for respondents.


FINNEY, Chief Justice:

Appellant, South Carolina Department of Revenue (Department), issued a "single place or premises" violation of S.C.Code Ann. § 12-21-2804(A) (Supp.1998) to respondents for failing to have an employee present pursuant to Regulation 117-190. The respondents appealed the violation to the Administrative Law Judge Division (ALJ) who determined as a matter of law that there was no violation. Department then appealed to the Circuit Court which...

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