MCENTIRE PRODUCE, INC. v. SCDOR

Appellate Case No. 2019-001933 Opinion No. 5972.

439 S.C. 238 (2023)

886 S.E.2d 697

MCENTIRE PRODUCE, INC., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of South Carolina.

Filed March 1, 2023.

Rehearing Denied May 18, 2023.


Attorney(s) appearing for the Case

Elisabeth W. Shields and Jason P. Luther , both of the South Carolina Department of Revenue, of Columbia, for Appellant.

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


The South Carolina Department of Revenue (SCDOR) appeals a decision by the Administrative Law Court (ALC) that held purchases by McEntire Produce, Inc. (McEntire) of certain supplies and protective clothing are entitled to the South Carolina partial sales tax exemption under section 12-36-2120(17) of the South Carolina Code (Supp. 2022...

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