Apollo Civic Theatre, Inc. v. State Tax Commissioner

STARCHER, J. 1

In this appeal from the Circuit Court of Berkeley County, a taxpayer — a local civic theater organization — seeks review of a circuit court order sustaining assessments by the State Tax Commissioner against the taxpayer for failing to pay certain state consum er sales taxes and certain state use taxes. As a non-profit corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, the taxpayer asserts that the circuit court erred because the taxpayer is not obligated under state law to pay the assessed use tax or consumers sales tax.

As set forth…