ARA Services, Inc. v. South Carolina Tax Commission

Littlejohn, Justice:

The appellant, South Carolina Tax Commission, assessed ARA Services, Inc. (ARA) $167,396.45 for sales taxes alleged to be due under § 65-1401, Code of Laws of South Carolina (1962) 1. This amount, representing taxes, interest, penalty and license fees, was paid under protest by ARA, which then brought this action pursuant to § § 65-1466, 65-1467 and 65-2661 and 65-26622 of the 1962 Code, as amended (Supp. 1975). These Code sections permit a taxpayer to pay contested items under protest and then sue for recovery of the amount paid.

The South Carolina Sales Tax Law requires…