BODMAN v. STATE

No. 27248.

403 S.C. 60 (2013)

742 S.E.2d 363

Matthew BODMAN, Plaintiff, v. STATE of South Carolina and South Carolina Department of Revenue, Defendants.

Supreme Court of South Carolina.

Decided May 8, 2013.


Attorney(s) appearing for the Case

A. Camden Lewis and Ariail E. King , both of Lewis, Babcock & Griffin LLP, of Columbia, and Richard A. Harpootlian , of Richard A. Harpootlian, PA, of Columbia, for Plaintiff.

Attorney General Alan Wilson , Deputy Attorney General Robert D. Cook , and Assistant Deputy Attorney General J. Emory Smith, Jr. , all of Columbia, and Ray N. Stevens , Parker Poe Adams & Bernstein, LLP, of Columbia, for Defendant State of South Carolina.

Milton G. Kimpson , Carol I. McMahan , Adam I. Marinelli , Sarah A. Powell , and Harry T. Cooper, Jr. , all of Columbia, for Defendant South Carolina Department of Revenue.

Bradley S. Wright and Charles F. Reid , both of Columbia, for Amici Curiae Robert W. Harrell, Jr., in his official capacity as Speaker of the South Carolina House of Representatives, and W. Brian White , in his official capacity as Chairman of the South Carolina House of Representatives Ways and Means Committee.

Michael R. Hitchcock , John P. Hazzard, V , and Robert E. Maldonado , all of Columbia, for Amici Curiae Glenn F. McConnell, in his official capacity as President Pro Tempore of the South Carolina Senate, and Hugh K. Leatherman, in his official capacity as Chairman of the South Carolina Senate Finance Committee.

Burnet Rhett Maybank, III , of Nexsen Pruet, LLC, of Columbia, for Amicus Curiae South Carolina Manufacturers Alliance.

John C. von Lehe, Jr. and Bryson M. Geer , of Nelson Mullins Riley & Scarborough LLP, of Charleston, for Amicus Curiae Council on State Taxation.


Justice HEARN.

Mark Twain once quipped, "What is the difference between a taxidermist and a tax collector? The taxidermist takes only your skin." Not necessarily so, according to Matthew Bodman. In this action brought in our original jurisdiction, Bodman alleges that the sheer number of exemptions to and caps on this State's sales and use tax removes any rational relationship they have to the underlying tax itself. He therefore requests that we strike down all of...

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