Shasta Beverages v. South Carolina Tax Commission

Lewis, Chief Judge.

The seven plaintiffs (appellants) in these cases manufacture or bottle soft drinks outside of the State of South Carolina and ship their products in interstate commerce to customers located in South Carolina. Appellants paid the soft drinks tax required by the statutes of this State (Code Section 12-21-1710 et seq.) and, after denial of their requests for refunds of a portion of the taxes paid, brought separate actions under Code Section 12-47-440 to recover the refunds claimed. The refunds were sought on the alleged ground that the assessment of the soft drinks tax on…