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

292 S.C. 411 (1987)

357 S.E.2d 6

MULTI-CINEMA, LTD., Respondent

v.

SOUTH CAROLINA TAX COMMISSION, Appellant.

22719

Supreme Court of South Carolina.

Heard November 20, 1986.

Decided May 11, 1987.

Atty. Gen. T. Travis Medlock, Chief Deputy Atty. Gen. Joe L. Allen Jr., and Deputy Atty. Gen. Ray N. Stevens, Columbia, for appellant.

David B. Betts, Columbia, for respondent.

Heard Nov. 20, 1986.

Decided May 11, 1987.

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…