Stanton Quilting Co. v. South Carolina Tax Commission

Sanders, Chief Judge:

This is a suit brought by Stanton Quilting Company, Inc., for recover of sales taxes paid under protest. The taxes resulted from a determination by the South Carolina Tax Commission that certain sales by Stanton to out of state churches were retail sales and therefore subject to sales tax. The trial judge ruled the sales were not retail sales and ordered the Commission to refund the taxes paid. We affirm.

Stanton is a South Carolina corporation engaged in the business of manufacturing and selling quilts. It sold a large number of these quilts at its South Carolina plant to…