ORDERS:
ORDER TO REMAND
By letter filed with this Division on July 2, 2002, counsel for the Respondent requested that the hearing in matter be held in
abeyance. The reason for the request was that the Petitioner raised an issue in its Preliminary Tax Statement filed with the
Division that had not been previously addressed by the Department. The case involves the exemption of sales tax paid on
certain equipment. The Petitioner now alleges it is exempt under a S.C. Code of Laws section not previously considered by
the Department. This issue was not previously considered by the Department. S.C. Code Ann. §1-23-380 (6)(Supp.2001)
allows for the remand of cases to the agency.
IT IS THEREFORE ORDERED that this matter be remanded for further findings regarding the issue of exemption under
S.C. Code Ann. §12-36-2120 (2)(2000). This case is being remanded in its entirety.
AND IT IS SO ORDERED.
_______________________________
CAROLYN C. MATTHEWS
Administrative Law Judge
This 12th day July, 2002
Columbia, South Carolina
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