Mictronics, Inc. v. South Carolina Department of Revenue

HEARN, Chief Judge:

The South Carolina Department of Revenue (DOR) appeals an order reversing the administrative law judge’s refusal to reopen Mictronics, Inc.’s case claiming a tax exemption. We affirm.

PROCEDURAL BACKGROUND

Mictronics, Inc. (Mictronics) filed a request for a contested case hearing with the Administrative Law Judge Division (ALJD) claiming it was entitled to an exemption from the South Carolina sales and use tax. Mictronics filed a prehearing statement as directed by the administrative law judge (ALJ). On March 7,1996, the parties were served with notice of a hearing scheduled…