Alltel Communications, Inc. v. South Carolina Department of Revenue

We granted a writ of certiorari to review the court of appeals’ unpublished opinion in this matter. Alltel Commc’ns, Inc. v. S.C. Dep’t of Revenue, Op. No.2010-UP-232 (S.C. Ct.App. filed April 7, 2010). This case presents the legal question of whether the Alltel Entities (collectively Petitioners), which are cellular service providers, are included in the definition of “telephone company” for the purpose of increased license fees in S.C.Code Ann. section 12-20-100 (2000). Pursuant to cross motions for summary judgment, the Administrative Law Court (ALC) granted summary judgment in favor of…