ED ROBINSON LAUNDRY v. S.C. DEPT. OF REV.

No. 25731.

356 S.C. 120 (2003)

588 S.E.2d 97

ED ROBINSON LAUNDRY AND DRY CLEANING, INC., et al., Appellants, v. SOUTH CAROLINA DEPARTMENT OF REVENUE and the State of South Carolina, Respondents.

Supreme Court of South Carolina.

Decided October 13, 2003.

Rehearing Denied November 20, 2003.


Attorney(s) appearing for the Case

A. Camden Lewis and Thomas A. Pendarvis, both of Lewis, Babcock & Hawkins, of Columbia; Gary W. Poliakoff, of Poliakoff, Poole & Associates, of Spartanburg; R. Bryan Harwell, of Harwell, Ballenger, Barth & Hoefer, of Florence; and William J. Quirk, of the University of South Carolina School of Law, of Columbia, for appellants.

Attorney General Henry Dargan McMaster, of Columbia; Harry T. Cooper, Ronald W. Urban, Milton G. Kimpson and Leonard P. Odom, all of South Carolina Department of Revenue and Taxation, of Columbia, for respondents.


Justice BURNETT.

Ed Robinson Laundry and Dry Cleaning, Inc., ("Robinson") appeals the trial court's grant of summary judgment to the State. We affirm.

FACTS

Robinson, a provider of dry cleaning and laundering services, brings this action alleging portions of the Sales and Use Tax Act (the "Act"), S.C.Code Ann. § 12-36-910 (1976) et seq., violate the equal protection clauses of the United States and South Carolina Constitutions.

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