Home Health Services, Inc. v. South Carolina Department of Revenue & Taxation

HOWELL, Chief Judge:

Home Health Services, Inc. (Home Health) filed a request for a refund of sales taxes remitted from its bingo operation. The South Carolina Department of Revenue and Taxation (the *693Department) denied the refund and the administrative law judge (ALJ) affirmed the denial. The circuit court reversed. The Department appeals. We reverse.

Home Health is a nonprofit, eleemosynary organization that provides nursing, rehabilitative, and therapeutic care for homebound individuals. Most of its clients are Medicare clients and its gross revenue comes primarily from reimbursements from…