CARMAX AUTO v. DEPT. OF REVENUE

No. 27474.

411 S.C. 79 (2014)

767 S.E.2d 195

CARMAX AUTO SUPERSTORES WEST COAST, INC., Respondent/Petitioner, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Petitioner/Respondent.

Supreme Court of South Carolina.

Decided December 23, 2014.


Attorney(s) appearing for the Case

Adam N. Marinelli , Milton G. Kimpson , and Roxanna M. Tinsley , all of South Carolina Department of Revenue, of Columbia, for Petitioner/Respondent.

John C. von Lehe, Jr. and Bryson M. Geer , both of Nelson Mullins Riley & Scarborough, LLP, of Charleston, for Respondent/Petitioner.

Robert L. Widener and Erik P. Doerring , both of McNair Law Firm, PA, of Columbia, for Amicus Curiae, South

Carolina State Chamber of Commerce.

Burnet R. Maybank, III , of Nexsen Pruet, LLC, of Columbia and Alexandra E. Sampson , of Reed Smith, LLP, of Washington, DC, for Amicus Curiae, Council on State Taxation.


Both CarMax Auto Superstores West Coast, Inc., (CarMax West) and the South Carolina Department of Revenue (the Department) appeal the court of appeals' decision, reversing and remanding the decision of the Administrative Law Court (ALC) upholding the Department's use of an alternative apportionment formula to calculate CarMax...

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