Thayer v. South Carolina Tax Commission

Appellant Catherine L. Thayer d/b/a/ C & R Marketing was assessed a use tax as a consequence of her purchasing printed advertising material outside the State of South Carolina for distribution within the state. The issue is whether the trial court erred in upholding the constitutionality of the sales and use tax exemption granted to newspapers and religious publications pursuant to S.C. Code Ann. § 12-35-550(7) (1976). We affirm the trial judge’s ruling that the newspaper exemption is constitutional under the free press clause. However, we find the exemption granted to religious publications…