Palmettonet, Inc. v. South Carolina Tax Commission

Waller, Justice:

The South Carolina Tax Commission (Tax Commission) 1 appeals an Order holding that the fiber optic telecommunications systems operated by MCI and PalmettoNet (Taxpayer) 2 are not subject to sales tax. We affirm and hold that Taxpayer is entitled to interest on its judgment as set forth in S.C. Code Ann. § 12-47-60 (Supp. 1993).

FACTS

Taxpayer operates a telecommunications system which carries long-distance telephone calls between local networks, called Local Access and Transport Areas (LATAs), in the state. Taxpayer does not conduct business with private telephone users. Rather,…