Colonial Stores, Inc. v. South Carolina Tax Commission

Bussey, Justice.

The respondent, Colonial Stores, Incorporated, which will be hereinafter referred to simply as Colonial, commenced this action pursuant to the provisions of Sec. 65-2684 of the 1962 Code of Laws for the recovery of certain taxes paid by it to the Appellant, South Carolina Tax Commission. The amount involved is $17,747.41, paid by Colonial, without protest, during the years 1958-1960. While there is some confusion in the record and briefs as to whether the particular taxes involved were sales taxes or use taxes, it appears to us that the amount involved was paid by Colonial and…