Meyers Arnold, Inc. v. South Carolina Tax Commission

Sanders, Chief Judge;

Meyers Arnold, Inc. sued the South Carolina Tax Commission to recover certain sales taxes paid under protest. Two separate issues are presented. The Honorable Frank P. McGowan, Jr., ruled in favor of Meyers Arnold on one of the issues and against it on the other. Both Meyers Arnold and the Commission appeal. We affirm, adopting with some modification, the order of Judge McGowan.

The first issue is whether a sales tax should be assessed on the proceeds of the sale of gift wrapping. The second is whether a sales tax should be assessed on lay away fees charged. We address…