ORDERS:
ORDER
This matter is before the Administrative Law Court (ALC) upon Petitioner, Tronco's Catering, Inc.’s (Tronco’s), request for a contested case hearing under S.C. Code Ann. § 12-60-460 (Supp. 2008). Tronco’s is challenging Respondent, South Carolina Department of Revenue’s (Department), Determination that it is liable for sales taxes for service, labor, and room charges incident to its food sales.
After considering the filings and arguments, the Court issued a final order in the matter on April 12, 2010. In that Order, the Court determined that that the taxpayer is not entitled to the deductions claimed for service, labor, room charges, or wholesale sales.
On January 19, 2010, Tronco’s filed a Motion for Reconsideration of the Court’s Order of April 12, 2010. Respondent filed a Reply to that Motion on May 6, 2010.
In its Motion to Reconsider, Tronco’s argues that the Court made errors of law and fact which require that this judgment be amended. However, Tronco’s, in its Motion, attempts to re-argue the merits of its case. Therefore, it is hereby ORDERED that the Petitioner’s Motion to Reconsider is denied.
AND IT IS FURTHER ORDERED that Petitioner’s request for oral arguments on the retail sales issue raised in its Motion to Reconsider is denied.
AND IT IS SO ORDERED.
_______________________
CAROLYN C. MATTHEWS
May 19, 2010 ADMINISTRATIVE LAW JUDGE
Columbia, South Carolina |
