American Hardware Supply Co., Inc. v. Whitmire

Ness, Justice:

This is a tax refund case. Appellants assert the trial court erred in ordering the Greenville County treasurer to refund taxes paid by respondent. We disagree and affirm.

Respondent, a wholesaler of hardware goods, purchased goods for resale and stored them in his Greenville County warehouse. Some of the inventory was ultimately sold to out-of-state retailers. Pursuant to S. C. Code Ann. § 12-37-1110 et seq., the inventory sold and delivered to out-of-state retailers was tax exempt as it had no tax situs within the State. Nevertheless, respondent mistakenly returned all its…