Legal Opinion
Ed Robinson Laundry & Dry Cleaning, Inc. v. South Carolina Department of Revenue
Supreme Court of South Carolina
Decided October 13, 2003No. 25731PublishedCited by 10 opinions
1Opinion of the CourtJustice Burnett
Ed Robinson Laundry and Dry Cleaning, Inc., (“Robinson”) appeals the trial court’s grant of summary judgment to the State. We affirm.
FACTS
Robinson, a provider of dry cleaning and laundering services, brings this action alleging portions of the Sales and Use Tax Act (the “Act”), S.C.Code Ann. § 12-36-910 (1976) et seq., violate the equal protection clauses of the United States and South Carolina Constitutions.1
ISSUES
I. Did the lower court err in holding the imposition of a sales tax on dry cleaning does not violate the equal protection clause?
II. Did the lower court err in holding the number…
2Cases cited12 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- TNS Mills, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 1998
- Armour Packing Co. v. LacySupreme Court of the United States · 1906
- State Ex Rel. Roddey v. BYRNES, GOVERNORSupreme Court of South Carolina · 1951
- Thayer v. South Carolina Tax CommissionSupreme Court of South Carolina · 1992
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- McKnight v. StateSupreme Court of South Carolina · 2008
- Dunes West Golf Club, LLC v. Town of Mount PleasantSupreme Court of South Carolina · 2013
- Bodman v. StateSupreme Court of South Carolina · 2013
- Joseph v. South Carolina Department of Labor, Licensing & RegulationSupreme Court of South Carolina · 2016
- City of Beaufort v. HolcombeCourt of Appeals of South Carolina · 2006
5 more not listed; retrieve them via the Exa API.