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BLACKBAUD, INC. v. SC DEPT. OF REVENUE

No. 4645.

386 S.C. 446 (2010)

688 S.E.2d 150

BLACKBAUD, INC., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of South Carolina.

Heard October 6, 2009.

Attorney(s) appearing for the Case

Carol I. McMahan, Ray N. Stevens, Harry T. Cooper, and Nicholas P. Sipe, all of Columbia, for appellant.

Burnet R. Maybank, III and Joan W. Hartley, both of Columbia, for respondent.

HEARN, C.J.

In this appeal, the South Carolina Department of Revenue (Department) contends the administrative law court (ALC) erred in finding Blackbaud was entitled to claim job development tax credits for jobs created after the cut-off date. We affirm as modified.

FACTS

In 1995, the General Assembly enacted the Enterprise Zone Act (Act) to provide tax incentives for businesses to locate or expand in rural counties in South Carolina. The Act created...

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