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Taxation – Public Utilities – ‘Telephone Company’ – Cell Phone Service Providers – Statutory Ambiguity
By: South Carolina Lawyers Weekly staff//August 10, 2012//
Taxation – Public Utilities – ‘Telephone Company’ – Cell Phone Service Providers – Statutory Ambiguity
By: South Carolina Lawyers Weekly staff//August 10, 2012//
Listen to this articleAlltel Communications, Inc. v. South Carolina Department of Revenue (Lawyers Weekly No. 010-078-12, 8 pp.) (John W. Kittredge, J.) Appealed from Richland County (Marvin F. Kittrell, Ch. ALJ) On writ of certiorari to the Court of Appeals. S.C. S. Ct. Full-text opinion.
Holding: S.C. Code Ann. § 12-20-100 imposes higher license fees on certain companies, including every “telephone company.” Since the statute does not define “telephone company”, it is ambiguous. We construe the ambiguity in favor of the petitioner-taxpayers – cellular telephone service providers – and rule that the statute does not apply to petitioners.
We reverse the Court of Appeals and reinstate the Administrative Law Court’s grant of summary judgment in favor of petitioners.
Business Law
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- Contract – Government Contract – Qui Tam – False Claims Act
- Licenses & Permits – Beer & Wine Permit – Restrictive Covenant – Suitable Location
- Consumer Protection – FCRA – Auto Loan – Bank Accounting Errors
- Licenses & Permits – Veterinarian – Vaccine Maintenance
- Tort – Business Tort – Va. Computer Crimes Act – Trade Secrets
- Textile firm, railroad settle Graniteville train wreck lawsuit
- State regulators look at car dealer accused of lying to customers
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Commentary
- Stericycle decision forces evaluation of policies, practices
- Are workplace DEI policies still legal after SCOTUS decisions?
- Court cases add new twists to legal language
- It’s all business, especially the busyness
- Virginia Tech student got due process in hearing
- High court justices cross the line of propriety
- High court’s term was rough on big business
- The flip side of generative AI in law and how to address it
- The fight for equal educational opportunity continues
- Letter From The Editor – Working from Home
- NLRB joins FTC in taking aim at non-competes
- Supreme Court leaves key internet protection untouched
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