ALLTEL COMMS. v. S.C. DEPT. OF REVENUE

No. 27156.

399 S.C. 313 (2012)

731 S.E.2d 869

ALLTEL COMMUNICATIONS, INC., Petitioner, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent. Alltel Mobile Communications of the Carolinas, Inc., Petitioner, v. South Carolina Department of Revenue, Respondent. New York Newco Subsidiary, Petitioner, v. South Carolina Department of Revenue, Respondent. Telespectrum, Inc., Petitioner, v. South Carolina Department of Revenue, Respondent. 360 Communications Co. of SC No. 1, Petitioner, v. South Carolina Department of Revenue, Respondent. 360 Communications Co. of SC No. 2, Petitioner, v. South Carolina Department of Revenue, Respondent.

Supreme Court of South Carolina.

Decided August 8, 2012.


Attorney(s) appearing for the Case

John Marion S. Hoefer and Tracey Colton Green , both of Willoughby & Hoefer, of Columbia, for Petitioners.

Harry A. Hancock of Columbia, for Respondent South Carolina Department of Revenue.


Justice KITTREDGE.

We granted a writ of certiorari to review the court of appeals' unpublished opinion in this matter. Alltel Commc'ns, Inc. v. S.C. Dep't of Revenue, Op. No.2010-UP-232 (S.C. Ct.App. filed April 7, 2010). This case presents the legal question of whether the Alltel Entities (collectively Petitioners), which are cellular service providers, are included in the definition of "telephone company" for the purpose of increased license fees in S.C.Code...

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