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DEPT. OF REVENUE v. ANONYMOUS CO. A

No. 26661.

401 S.C. 513 (2009)

678 S.E.2d 255

SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant, v. ANONYMOUS COMPANY A and Anonymous Company B, Respondents.

Supreme Court of South Carolina.

June 1, 2009.

Attorney(s) appearing for the Case

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

John D. Hawkins , of The Hawkins Law Firm, of Spartanburg, for Respondents.

Justice PLEICONES:

Companies A and B (Respondents) are two separate corporations with the same owners. Company A (Dealer) sells used cars and then sells the retail installment sales contracts to Company B (Finance Company). S.C.Code Ann. § 12-36-90(2)(h), allows a taxpayer to take a sales tax credit for those installment contracts on which the purchaser fails to make payments and which are consequently charged off as bad debts or uncollectible accounts. Pursuant...

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