Multi-Cinema, Ltd. v. South Carolina Tax Commission

Ness, Chief Justice:

South Carolina Tax Commission appeals an order of the Circuit Court which required it to issue a tax refund to respondent Multi-Cinema, Ltd. We affirm.

Multi-Cinema owns and operates movie theaters throughout the State. Pursuant to S. C. Code Ann. Section 12-21-2710 (1977), Multi-Cinema paid a tax of twenty (20) percent on admissions when showing motion pictures rated “X” or not rated by the Motion Picture Association of America. In 1984, this Court declared the tax imposed by Section 12-21-2710 unconstitutional. Eastern Federal Corporation v. Wasson, 281 S. C. 450, 316 S.…