Slater Corp. v. South Carolina Tax Commission

Ness, Justice:

This is an action for the restitution of additional taxes in the amount of $38,225.27 assessed against Slater Corporation. The lower court, sitting without a jury, concluded Slater was a wholesaler and therefore not liable for the taxes assessed. The South Carolina Tax Commission appeals. We affirm the order refunding the amount paid under protest, with appropriate interest.

The controversy arises from Slater’s food service activities at fivé colleges and universities, to wit: Anderson College, Benedict College, The Citadel, Clemson University and Converse College. Slater service…