Rent-A-Center West Inc. v. South Carolina Department of Revenue

KONDUROS, J.:

Reni>-A-Center West Inc. (RAC West) appeals the administrative lav? court’s (ALC) finding the standard statutory apportionment formula did not fairly represent its business activities in South Carolina and the Department of Revenue’s (the DOR) alternative apportionment method for calculating its income tax was reasonable. It also maintains the ALC erred in finding it was not a unitary business. It further asserts the ALC erred by concluding the DOR did not violate its constitutional rights. We reverse.

FACTS/PROCEDURAL HISTORY

This case involves the assessment of corporate income…