"Cayce Mafia" Ed Hartly & Talbert Black: SC Sales Tax Exemption Nov 18, 2011 7AM Weekly Breakfast
Channel: Steve Isom
Date: 2011-11-22

Ed Hartly and Talbert Black: SC sales tax exemption

16. The 85 exemptions found in S.C. Code Ann. 12-36-2120 and 21-36-2110 amount to an arbitrary classification of different entities for tax purposes that is unconstitutional.

17. Although the Supreme Court ruled in 2003 that the then 61 exemptions to the sales tax were not unconstitutional, the fact that the number of exemptions is now 78 makes the exemptions unconstitutional, since the State now exempts more tax than it collects.

18. Sections 12-36-2120 and 21-36-2110 are unconstitutional in the numerous and arbitrary exceptions violate the Right to Equal Protection under S.C. Const. Art. I, Sec. 3 and render the statute special legislation in violation of S.C. Const. Art. III, Sec. 34.

A. Camden Lewis
803.771.8000

Richard A. Harpootlian
RICHARD A. HARPOOTLIAN, PA
803.252.4848

Attorneys for Plaintiff

Matthew Bodman .... Plaintiff



Matthew Bodman ... Plaintiff  v. State of South Carolina Department of Revenue ... Defendants filed S.C. Supreme Court March 14th 2011