McEntire Produce v. SCDOR

THE STATE OF SOUTH CAROLINA In The Court of Appeals McEntire Produce, Inc., Respondent, v. South Carolina Department of Revenue, Appellant. Appellate Case No. 2019-001933 Appeal From The Administrative Law Court Harold W. Funderburk, Jr., Administrative Law Judge Opinion No. 5972 Submitted December 1, 2022 – Filed March 1, 2023 REVERSED Elisabeth W. Shields and Jason P. Luther, both of the South Carolina Department of Revenue, of Columbia, for Appellant. Burnet Rhett Maybank, III and James Peter Rourke, both of Nexsen Pruet, LLC, of Columbia, for Respondent. THOMAS, J.: The South Carolina…