Retail Services & Systems, Inc. v. South Carolina Department of Revenue

JUSTICE KITTREDGE:

I respectfully dissent. In my view the majority miscompre-hends the law governing this dispute, as well as the record before the Court. I would affirm the trial court’s grant of summary judgment to Respondents South Carolina Department of Revenue (SCDOR) and ABC Stores of South Carolina (ABC Stores), thereby reaching the same conclusion as virtually every other court9 to have reviewed restrictions such as those found in sections 61-6-14010 and -15011 (the Statutes) of the South Carolina Code. Indeed, our standard of review mandates that result.

*477I.

“This Court has a limited…