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RENT-A-CENTER WEST INC. v. DEPT. OF REVENUE

Opinion No. 5447.

418 S.C. 320 (2016)

RENT-A-CENTER WEST INC., Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of South Carolina.

Filed October 26, 2016.

Attorney(s) appearing for the Case

John C. Von Lehe, Jr. and Bryson Moore Geer , both of Nelson Mullins Riley & Scarborough, LLP, of Charleston, for Appellant.

William J. Condon, Jr. and Sean Gordon Ryan , both of the South Carolina Department of Revenue, of Columbia, for Respondent.

Rent-A-Center West Inc. (RAC West) appeals the administrative law court's (ALC) finding the standard statutory apportionment formula did not fairly represent its business activities in South Carolina and the Department of Revenue's (the DOR) alternative apportionment method for calculating its income tax was reasonable. It also maintains...

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