Anonymous Taxpayer v. South Carolina Department of Revenue

Justice BEATTY:

In this revisited challenge to the change in state tax exemptions for retired state employees, Appellant Anonymous Taxpayer appeals the circuit court’s decision to affirm the administrative law court’s (ALC’s) order denying class certification and dismissing his claims. We affirm.

FACTUAL/PROCEDURAL BACKGROUND

Prior to 1989, state and local government retirement benefits were exempt from state taxes while only the first $3,000 of federal retirement benefits was exempt. S.C.Code Ann. § 9-1-1680 (1986). In 1989, the United States Supreme Court held the doctrine of intergovernmental…