Shasta Beverages v. South Carolina Tax Commission

Littlejohn, Justice;

These cases were before the trial court on motions of both the Plaintiffs-Respondents (Bottlers) and the Defendant-Appellant (Tax Commission) for summary judgment. At issue before the trial court, and now before this Court, is whether certain provisions of the South Carolina soft drink statutes are unconstitutional because they violate the Commerce Clause (Article I, Section 8, Clause 3) of the United States Constitution. The trial judge held the statutes to be violative of this constitutional provision; we agree and affirm. Attention is called to our Opinion in the case…