South Carolina Department of Revenue & Taxation v. Rosemary Coin MacHines, Inc.

HOWARD, Judge:

Rosemary Coin Machines, Inc. (Rosemary Coin) .brought this action to appeal the assessment of license fees it claims were retroactively charged by the South Carolina Department of Revenue and Taxation (Revenue) for a multi-player video poker machine. Revenue cited Rosemary for having only a single license for a multi-player machine after the video poker licensing statute was amended during the period of the machine’s original license to require a separate license for each station. The Administrative Law Judge (ALJ) decided Revenue’s application of an amendment to the licensing…