Boggero v. South Carolina Department of Revenue

Eugenia Boggero, d/b/a Boggero’s Portable Toilets, appeals the Administrative Law Court’s order, finding the gross proceeds from her portable toilet business were subject to the South Carolina sales and use tax. Boggero argues the ALC erred in applying the tax because the “true object” of her business is a service. We affirm.

FACTS

Boggero owns and operates Boggero’s Portable Toilets in Greenwood as a sole proprietor. It is a family business, started by her father, which Boggero acquired in 2005. Bog-gero has never applied for a retail sales tax license, collected sales or use tax from…