1. Home
  2. Browse Decisions
  3. S.C.
  4. 384 S.C.
  5. 384 S.C. 647 (2009)
 

LEXINGTON CTY. v. S.C. DEPT. OF REVENUE

No. 4597.

384 S.C. 647 (2009)

682 S.E.2d 508

LEXINGTON COUNTY HEALTH SERVICES DISTRICT, d/b/a Lexington Medical Center, Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of South Carolina.

Decided July 22, 2009.

Rehearing Denied September 17, 2009.

Attorney(s) appearing for the Case

Milton G. Kimpson, Ray N. Stevens, Harry T. Cooper, Jr., and Nicholas P. Sipe, all of Columbia, for Appellant.

David B. Summer, Jr., and Faye A. Flowers, both of Columbia, for Respondent.

LOCKEMY, J.

The South Carolina Department of Revenue (the Department) appeals the Administrative Law Court's (ALC) determination that Lexington County Medical Center (Lexington Medical) was entitled to a refund of sales and use taxes under section 44-7-2120 of the South Carolina Code (2002). We reverse.

FACTS AND PROCEDURAL HISTORY

Lexington Medical is an incorporated health services district created in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases