McMullin v. South Carolina Department of Revenue & Taxation

IN THE ORIGINAL JURISDICTION

Chandler, Acting Associate Justice:

We agreed to hear this case in our original jurisdiction to determine whether application of the South Carolina Marijuana and Controlled Substance Tax Act, S.C. Code Ann. §§ 12-21-5010 to -6050 (Supp. 1994), violated plaintiff’s constitutional right not to be twice put in jeopardy for the same offense.

FACTS

The South Carolina Marijuana and Controlled Substance Tax Act was enacted in 1993 and went into effect on July 1 of that year. See Act No. 164, Part II, § 70A, 1993 S.C. Acts 1242. As written, the Act imposes a tax on marijuana…