Home Medical Systems, Inc. v. South Carolina Department of Revenue

Justice WALLER:

Appellant South Carolina Department of Revenue (DOR) directly appeals from the grant of summary judgment by the Administrative Law Court (ALC) in favor of respondent Home Medical Systems, Inc. (Taxpayer). We reverse.

FACTS/PROCEDURAL HISTORY

Taxpayer is a retailer of durable medical equipment, medical supplies, and other medical products. At issue in the instant case is whether the following categories of products are exempt from sales tax:

1. Continuous Positive Airway Pressure (CPAP) and Bi-level Positive Airway Pressure (BiPAP) devices. These medical devices are approved by the…