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JACK'S CUSTOM CYCLES v. SCDOR

Appellate Case No. 2019-001831 Opinion No. 5970.

439 S.C. 35 (2023)

885 S.E.2d 433

JACK'S CUSTOM CYCLES, INC., d/b/a Jack's Motor Sports, Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of South Carolina.

Filed February 15, 2023.

Withdrawn, Substituted, Refiled April 26, 2023.

Rehearing Denied April 26, 2023.

Attorney(s) appearing for the Case

Nicole Martin Wooten , Marcus Dawson Antley, III , and Jason Phillip Luther , all of the South Carolina Department of Revenue, of Columbia, for Appellant.

John Aaron Ecton and Margaret Weatherly Dukes , both of Ecton Law Firm, P.A., of Irmo, for Respondent.

The South Carolina Department of Revenue (SCDOR) appeals a decision by the Administrative Law Court (ALC) that held retail sales of all-terrain vehicles (ATVs) and side-by-side vehicles or utility task vehicles (UTVs) are entitled to the South Carolina partial sales tax exemption found in section 12-36-2110(A) of the South Carolina Code...

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