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HOME MEDICAL SYSTEMS v. DEPT. OF REV.

No. 26638.

382 S.C. 556 (2009)

677 S.E.2d 582

HOME MEDICAL SYSTEMS, INC., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Carolina.

Decided April 20, 2009.

Rehearing Denied June 24, 2009.

Attorney(s) appearing for the Case

Milton G. Kimpson, Managing Counsel for Litigation; Ray N. Stevens, Director; Harry T. Cooper, Jr, Chief of Staff; and Nicholas P. Sipe, General Counsel for Litigation, all of Columbia, for Appellant.

Erik P. Doerring, Celeste T. Jones, and Robert L. Widener, all of McNair Law Firm, of Columbia, for Respondent.

Justice WALLER:

Appellant South Carolina Department of Revenue (DOR) directly appeals from the grant of summary judgment by the Administrative Law Court (ALC) in favor of respondent Home Medical Systems, Inc. (Taxpayer). We reverse.

FACTS/PROCEDURAL HISTORY

Taxpayer is a retailer of durable medical equipment, medical supplies, and other medical products. At issue in the instant case is whether the following categories of products are exempt from...

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