Please ensure Javascript is enabled for purposes of website accessibility


Jun 29, 2023

Taxation – Tax Sale – Personal Property – Mobile Homes – Ownership – Rent Claim

The respondent-county sold four mobile homes at a tax sale; the next day, appellant bought a mobile home park, including the same four mobile homes. The mobile homes were owned by an LLC, but the county sent its tax notices to the individual who was the sole member of the LLC and who had the […]

May 3, 2023

Taxation – Sales Tax – Partial Exemption – ‘Motor Vehicle’ – ATVs & UTVs

Because S.C. Code Ann. Title 12 does not define “motor vehicle,” the administrative law court properly determined that it must use the rules of statutory construction to ascertain and effectuate the intent of the legislature to determine if the sales of ATVs and UTVs are entitled to the partial sales tax exemption found in S.C. […]

Feb 22, 2023

Taxation – Sales Tax – ‘Motor Vehicle’ Cap – ATVs & UTVs

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 to motor vehicles that are used on highways. The dictionary definitions of a motor vehicle […]

Jun 21, 2018

Real Property – Taxation – Tax Sale – Property Posting – Civil Practice – Statute of Limitations

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 failure to provide the required statutory notice is the type of jurisdictional defect that renders […]

Sep 28, 2015

Tort/Negligence – TCA – Taxation – Real Property – Sale & Redemption – Interest – Immunity – Standing

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 Claims Act in this case involving a delinquent tax sale and redemption in which the […]

Apr 2, 2015

Taxation — Interpleader – Lien Priority – Contract Work – Invoice Date – Inchoate Interest

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 work it performed after it submitted an invoice, and not, as the South Carolina Department [&hell[...]

Dec 24, 2014

Taxation — Administrative – Burden of Proof – Corporate – LLC Pass-Through – Out-of-State Company

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 Matthews, ALJ) On writ of certiorari to the Court of Appeals. S.C. S. Ct. Holding: […]

Nov 26, 2012

Spartanburg lawmaker pleads guilty to tax charges

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

Aug 10, 2012

Taxation – Public Utilities – ‘Telephone Company’ – Cell Phone Service Providers – Statutory Ambiguity

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 st[...]

Jun 27, 2012

Taxation – Criminal Practice – Tax Evasion – Pastors – Underreported Income

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.

Jun 27, 2012

Taxation – Real Property – Rate – Residence – Summer Rental

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.

Jun 6, 2012

Taxation – Corporate – Business Sale – Back Taxes – Buyer’s Obligation

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 forme[...]

Business Law

See all Business Law News


See all Commentary


How Is My Site?

View Results

Loading ... Loading ...