Hercules Contractors v. South Carolina Tax Commission

Sanders, Chief Judge.

This action was brought by Hercules Contractors and Engineers, Inc., against the South Carolina Tax Commission to recover a total of $31,710.31 in sales taxes paid under protest. These taxes resulted from a disallowance by the Commission of certain exemptions claimed by Hercules in connection with its construction of three waste treatment facilities. Hercules claimed the facilities were machines or attachments to machines and all materials used in their construction were exempt from sales tax pursuant to section 12-35-550(17) of the Code of Laws of South Carolina (1976).

Th…