CAREALLIANCE HEALTH v. DEPT. OF REVENUE

No. 27627.

416 S.C. 484 (2016)

787 S.E.2d 475

CAREALLIANCE HEALTH SERVICES d/b/a Roper St. Francis Healthcare, Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Carolina.

Decided April 20, 2016.

Rehearing Denied July 14, 2016.


Attorney(s) appearing for the Case

Milton G. Kimpson and Lauren Acquaviva , both of the South Carolina Department of Revenue, of Columbia, for appellant.

John C. Von Lehe, Jr. and Bryson M. Geer , both of Nelson Mullins Riley & Scarborough, LLP, of Charleston, and Raymond P. Carpenter , of Roswell, Georgia, for respondent.


The South Carolina Department of Revenue (DOR) appeals the Administrative Law Court's (ALC) grant of summary judgment in favor of Care Alliance Health Services (the Hospital) finding (1) orthopaedic prosthetic devices purchased for specific patients are exempt from sales tax and (2) other bone, muscle, and tissue implants replaced...

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