Lexington County Health Services District v. South Carolina Department of Revenue

The South Carolina Department of Revenue (the Department) appeals the Administrative Law Court’s (ALC) determination that Lexington County Medical Center (Lexington Medical) was entitled to a refund of sales and use taxes under section 44-7-2120 of the South Carolina Code (2002). We reverse.

FACTS AND PROCEDURAL HISTORY

Lexington Medical is an incorporated health services district created in 1988 pursuant to section 44-7-2010 of the South Carolina Code (2002). Lexington Medical owns and operates numerous health care facilities in Lexington County, and it began expanding its operations in 2002.…