Posts tagged South Carolina Administrative Law Court (ALC).

On March 30, 2016 the South Carolina Administrative Law Court (ALC) issued an order which determined that proceeds from the sale of damage waivers are subject to sales tax. Rent-A-Center East, Inc. v. South Carolina Department of Revenue, Docket No. 13-ALJ-17-0601-CC. Businesses renting and selling tangible personal property should be aware of the decision, and carefully evaluate whether they should be collecting sales tax on charges for damage waivers or similar insurance type products.

The ALC case involved a taxpayer in the business of renting and selling tangible personal ...

In what can only be considered a "game-changer" for South Carolina property owners, the South Carolina Court of Appeals in Taylor v. Aiken County Assessor, ___ S.E.2d ___, 2013 WL 1223185 (S.C. Ct. App., March 27, 2013) has recently ruled that a current owner of property can "look back" and challenge the county assessed value of real estate not owned in the prior year.

For over half a century, tax practitioners in South Carolina have assumed, without much comment, that South Carolina law imposed responsibility to pay current property taxes on the owner of property as of December 31st of ...

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