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BOGGERO v. SOUTH CAROLINA DEPT. OF REVENUE

No. 5356.

414 S.C. 277 (2015)

777 S.E.2d 842

Eugenia BOGGERO, d/b/a Boggero's Portable Toilets, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of South Carolina.

Decided September 30, 2015.

Attorney(s) appearing for the Case

Burnet Rhett Maybank, III , of Nexsen Pruet, LLC, of Columbia; and Roy R. Hemphill and Hannah Khristin Metts , both of McDonald Patrick Poston Hemphill & Roper, LLC, of Greenwood, for appellant.

Carol I. McMahan , of Anderson; and Milton Gary Kimpson , Ann Marie Thompson , and Harry T. Cooper, Jr. , all of Columbia, for respondent.

Eugenia Boggero, d/b/a Boggero's Portable Toilets, appeals the Administrative Law Court's order, finding the gross proceeds from her portable toilet business were subject to the South Carolina sales and use tax. Boggero argues the ALC erred in applying the tax because the "true object" of her business is a service. We affirm.

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