S.C. Code Ann. § 12-36-2110(A)(1) caps sales tax at $300 for the sale of a “motor vehicle,” but the statute does not define “motor vehicle.” The clear language of § 12-36-2110(A) does not restrict or condition the sales tax exemption ...

Tagged with: Taxation

As the circuit court found, appellant proved that the Bamberg County Delinquent Tax Office did not properly post a notice of levy on her residence before the Tax Office held a tax sale of the property. We hold that this ...

Tagged with: Taxation

Hallenbeck Sisters, LLC v. Hall (Lawyers Weekly No. 011-097-15, 5 pp.) (Per Curiam) Appealed from Charleston County Circuit Court (R. Markley Dennis Jr., J.) S.C. App. Unpub. Holding: The county tax collector was not entitled to immunity under the Tort ...

Tagged with: Taxation

Bucksport Water Systems, Inc. v. Weaver Engineering, Inc. (Lawyers Weekly No. 002-059-15, 9 pp.) (Bruce Howe Hendricks, J.) 4:13-cv-02503; D.S.C. Holding: In this interpleader action, the plaintiff-contractor avers that the defendant-subcontractor only became entitled to receive money for the contract ...

Tagged with: Taxation

Carmax Auto Superstores West Coast, Inc. v. South Carolina Department of Revenue (Lawyers Weekly No. 010-005-15, 14 pp.) (Jean Hoefer Toal, Ch. J.) (Costa Pleicones, J., concurring in part & dissenting in part) Appealed from the Administrative Law Court (Carolyn ...

Tagged with: Corporate Taxation

A Democratic state legislator has pleaded guilty to two misdemeanor counts of failing to file tax returns.

Tagged with: Taxation

Alltel Communications, Inc. v. South Carolina Department of Revenue 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.

Tagged with: Public Utilities Taxation

U.S. v. Jinwright A couple who served as co-pastors of a North Carolina church are convicted of tax evasion for omitting millions of dollars of taxable income from their jointly filed tax returns; the 4th Circuit rejects the taxpayers’ claims that they did not “knowingly” underreport their income.

Tagged with: Criminal Practice Tax Evasion Taxation

Ford v. Beaufort County Assessor Since petitioners rented out their Hilton Head home for more than 14 days a year, the respondent-assessor properly taxed their home at the rate applicable to rental property rather than at the lower rate applicable to residences.

Tagged with: Real Property Taxation

Starnes v. Comm’r of Internal Revenue Four former owners of a trucking business who sold their stake to a company that in turn sold it to another buyer, without following through on an agreement to pay taxes the former owners owed on the sale proceeds, do not have to pay the back taxes to the IRS; the 4th Circuit upholds a Tax Court decision that the IRS could not collect from the former owners because, under the controlling state law, a creditor of the buyer company could not recover on the buyer’s company debts.

Tagged with: Corporate Taxation