Books-A-Million v. SCDOR

THE STATE OF SOUTH CAROLINA In The Court of Appeals Books-A-Million, Inc., Appellant, v. South Carolina Department of Revenue, Respondent. Appellate Case No. 2017-001519 Appeal From The Administrative Law Court John D. McLeod, Administrative Law Judge Opinion No. Op. 5721 Heard March 9, 2020 – Filed April 29, 2020 AFFIRMED Burnet Rhett Maybank, III, and James Peter Rourke, of Nexsen Pruet, LLC, of Columbia, for Appellant. Sean Gordon Ryan and Adam J. Neil, of Columbia, for Respondent. THOMAS, J.: In this case arising from a sales tax audit by the South Carolina Department of Revenue (SCDOR),…