Carealliance Health Services v. South Carolina Department of Revenue

The South Carolina Department of Revenue (DOR) appeals the Administrative Law Court’s (ALC) grant of summary judgment in favor of Care Alliance Health Services (the Hospital) finding (1) orthopaedic prosthetic devices purchased for specific patients are exempt from sales tax and (2) other bone, muscle, and tissue implants replaced a missing part of the body. We reverse.

FACTUAL/PROCEDURAL HISTORY

The Hospital is a health corporation comprised of Roper Hospital and St. Francis Hospital in Charleston, which render customary surgical and emergency services to patients. The Hospital provides…