Legal Opinion
American Petroleum Institute v. South Carolina Department of Revenue
Supreme Court of South Carolina
Decided May 4, 2009No. 26645PublishedCited by 10 opinions
1Opinion of the CourtJustice Pleicones
We accepted this matter in our original jurisdiction to address Petitioners’ claim that Act 338 enacted by the General Assembly in 2008 violates the one subject rule of the South Carolina Constitution, Article III, § 17. We agree with Petitioners.
The General Assembly ratified 2008 Act No. 338 on June 5, 2008. The Governor vetoed the legislation days later and the General Assembly then voted to override the veto. The final version of the bill contains three main sections and a fourth section providing the effective date. The first section, entitled “Sales tax exemption,” amends S.C.Code Ann. §…
2Cases cited8 opinions
- Hercules Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1980
- Sloan Ex Rel. Resident, Taxpayer & Registered Elector v. Wilkins Ex Rel. S.C. House of RepresentativesSupreme Court of South Carolina · 2005
- Henderson v. EvansSupreme Court of South Carolina · 1977
- Carll v. South Carolina Jobs-Economic Development AuthoritySupreme Court of South Carolina · 1985
- Hadden v. South Carolina Tax CommissionSupreme Court of South Carolina · 1937
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3Cited by10 opinions
- Bodman v. StateSupreme Court of South Carolina · 2013
- Doe v. StateSupreme Court of South Carolina · 2017
- Sea Cove Development, LLC v. Harbourside Community BankSupreme Court of South Carolina · 2010
- Respiratory Care v. State, Dept. of RevenueCourt of Appeals of Washington · 2011
- North Central Washington Respiratory Care Services, Inc. v. Department of RevenueCourt of Appeals of Washington · 2011
5 more not listed; retrieve them via the Exa API.