Citizens & Southern Systems, Inc. v. South Carolina Tax Commission

Gregory, Justice:

Appellant Citizens and- Southern Systems, Incorporated (C & S) brought this action to recover taxes paid under protest to respondent South Carolina Tax Commission (the Tax Commission). The sole issue on appeal is whether a sale of computer software is a sale of “tangible personal property” as defined in S. C. Code Ann. § 12-35-140 (1976), and therefore subject to the State’s sales and use tax. We affirm.

Computer software generally refers to the instructions and directions which dictate or otherwise enable a computer to perform various functions. The information may be carried…