Lockwood Greene Engineers, Inc. v. South Carolina Tax Commission

Cureton, Judge:

This is a tax refund action. Lockwood Greene Engineers, Inc. is an engineering firm with offices in South Carolina and four other states. It has clients and projects in numerous states including South Carolina. Lockwood and the South Carolina Tax Commission disagree over the interpretation of the phrase “gross receipts from within this State” contained in Section 12-7-1190, Code of Laws of South Carolina, 1976. The circuit court adopted the interpretation of the Tax Commission and denied the refund claim. We affirm.

Both Lockwood and the Commission agree Section 12-7-1190 is the…