DRUMMOND v. STATE, DEPT. OF REVENUE

No. 26498.

378 S.C. 362 (2008)

662 S.E.2d 587

Clay DRUMMOND, individually and on behalf of a class of others similarly situated, designated as Diabetic Products Purchasers Class [DPPC], Appellant, v. STATE of South Carolina, and South Carolina DEPARTMENT OF REVENUE, Respondents.

Supreme Court of South Carolina.

Decided June 2, 2008.


Attorney(s) appearing for the Case

Donald E. Jonas, of Cotty & Jonas, of Columbia; Gary W. Poliakoff, of Poliakoff & Assoc., PA, of Spartanburg; Gregory M. Alford, of Alford & Wilkins, PC, of Hilton Head Island; and C. Bruce Littlejohn, of Spartanburg, for appellant.

Ronald W. Urban and Milton G. Kimpson, of South Carolina Department of Revenue; and John J. Pringle, Jr. and John Thomas Lay, both of Ellis Lawhorne & Sims, PA, of Columbia, for respondent.


Justice MOORE.

Appellant commenced this action as the representative of a putative class of persons denied a state sales tax exemption for diabetic supplies under S.C.Code Ann. § 12-36-2120(28)(b) (Supp.2007). The trial court granted summary judgment against appellant on his cause of action under the South Carolina Taxpayers' Bill of Rights and dismissed the remaining causes of action for failure to exhaust administrative...

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