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TRAVELSCAPE v. S.C. DEPT. OF REVENUE

No. 26913.

391 S.C. 89 (2011)

705 S.E.2d 28

TRAVELSCAPE, LLC, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided January 18, 2011.

Attorney(s) appearing for the Case

James P. Karen , David Cowling , and Lily H. Shanks , all of Jones Day, of Dallas, TX, John M. Allan , of Jones Day, of Atlanta, GA, Stephen P. Groves, Sr. , Thomas S. Tisdale, Jr. and Burnet R. Maybank, III , all of Nexsen Pruet, LLC, all of Charleston, for Appellant.

Milton Gary Kimpson , Andrew L. Richardson, Jr. , Caroline Raines , and Ronald W. Urban , all of S.C. Department of Revenue, of Columbia, for Respondents.

Frances Isaac Cantwell , of Regan and Cantwell, LLC, of Charleston, and Robert E. Lyon, Jr. , of Columbia, for Amicus Curiae SC Association of Counties.

Justice HEARN:

The Administrative Law Court ("ALC") found Travelscape, LLC was required to remit sales tax on the gross proceeds it received from providing hotel reservations in South Carolina. Additionally, the ALC found the sales tax did not violate the Dormant Commerce Clause. We agree with the ALC's findings and affirm.

FACTUAL/PROCEDURAL BACKGROUND

Travelscape is an online travel company offering hotel reservations at locations across the country...

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