Legal Opinion
CarMax Auto Superstores West Coast, Inc. v. South Carolina Department of Revenue
Supreme Court of South Carolina
Decided December 23, 2014No. Appellate Case No.2012-212203; No. 27474PublishedCited by 3 opinions
1Opinion of the CourtChief Justice Toal
Both CarMax Auto Superstores West Coast, Inc., (CarMax West) and the South Carolina Department of Revenue (the Department) appeal the court of appeals’ decision, reversing and remanding the decision of the Administrative Law Court (ALC) upholding the Department’s use of an alternative apportionment formula to calculate CarMax West’s income tax for tax years 2002-2007. We affirm as modified in an opinion which resolves all matters with finality and decline to remand at both parties’ request.
Facts/Procedural Background
CarMax, Inc., (CarMax) was formed in 1993 as a subsidiary of Circuit City…
2Cases cited7 opinions
- Futch v. McAllister Towing of Georgetown, Inc.Supreme Court of South Carolina · 1999
- Donald M. Drake Company v. Department of RevenueOregon Supreme Court · 1972
- Media General Communications, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 2010
- Hill v. Eagle Motor LinesSupreme Court of South Carolina · 2007
- St. Johnsbury Trucking Co. v. StateSupreme Court of New Hampshire · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Rent-A-Center East, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2015
- Rent-A-Center West Inc. v. South Carolina Department of RevenueCourt of Appeals of South Carolina · 2016
- Tractor Supply Company v. SCDORCourt of Appeals of South Carolina · 2026