Westvaco Corp. v. South Carolina Department of Revenue

This appeal arises from the trial judge’s finding upholding the constitutionality of the Local Option Sales Tax legislation, S.C. Code §§ 4-10-10 to -100. (Supp. 1994). We affirm.

FACTS

In 1990, the General Assembly adopted a bill to provide for a Local Option Sales tax (LOST). The LOST legislation allows counties with referendum approval to charge an additional 1% sales or use tax upon sales. S.C. Code Ann. § 4-10-20 (Supp. 1994). The tax is collected and forwarded to the State Treasurer and then redistributed to the counties. The LOST legislation requires a portion of the revenues collected…