MICTRONICS v. SOUTH CAROLINA DEPT. OF REV.

No. 3350.

345 S.C. 506 (2001)

548 S.E.2d 223

MICTRONICS, INC., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of South Carolina.

Decided June 4, 2001.


Attorney(s) appearing for the Case

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

George J. Morris, of Charleston, for respondent.


HEARN, Chief Judge:

The South Carolina Department of Revenue (DOR) appeals an order reversing the administrative law judge's refusal to reopen Mictronics, Inc.'s case claiming a tax exemption. We affirm.

PROCEDURAL BACKGROUND

Mictronics, Inc. (Mictronics) filed a request for a contested case hearing with the Administrative Law Judge Division (ALJD) claiming it was entitled to an exemption from the South Carolina sales and use tax. Mictronics filed...

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