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BOOKS-A-MILLION, INC. v. SCDOR

Opinion No. 28110.

437 S.C. 640 (2022)

880 S.E.2d 476

BOOKS-A-MILLION, INC., Petitioner, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Filed September 14, 2022.

Rehearing Denied December 13, 2022.

Attorney(s) appearing for the Case

Burnet Rhett Maybank, III and James Peter Rourke , both of Nexsen Pruet, LLC, of Columbia, for Petitioner.

Sean Gordon Ryan and Adam J. Neil , both of Columbia, for Respondent.

Anthony E. Rebollo , Benjamin Palmer Carlton , Carmen Vaughn Ganjehsani , of Richardson Plowden & Robinson, P.A., of Columbia, for Amici Curiae Warehouse Home Furnishings Distributors, Inc.

For $25 per year, customers of Books-A-Million can become members in the "Millionaire's Club" to receive retail discounts. These memberships became the subject of a tax audit by the South Carolina Department of Revenue ("Department") and, as a result, Books-A-Million ("Taxpayer") was assessed nearly a quarter-of-a-million dollars...

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