South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
DOR vs. Veterans of Foreign Wars Post 10256

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioner:
South Carolina Department of Revenue

Respondent:
Veterans of Foreign Wars Post 10256
Goose Creek, South Carolina
 
DOCKET NUMBER:
03-ALJ-17-0351-CC

APPEARANCES:
M. Anne Pearce
Counsel for Regulatory Litigation
South Carolina Department of Revenue

Wheeler M. Tillman
Attorney for Veterans of Foreign Wars Post 10256
 

ORDERS:

CONSENT ORDER

This matter is before the Court pursuant to an agency transmittal by the South Carolina Department of Revenue (Department) dated August 11, 2003. In its final determination issued on July 3, 2003, the Department determined that bingo tax had not been paid on a shipment of bingo paper from distributor Maiden Amusement to bingo operator Veterans of Foreign Wars Post 10256, Goose Creek, South Carolina (VFW), Respondent herein. The VFW appealed.

The parties stipulate the following facts:

1.Promoter Beau Gators, Inc., operated bingo games on behalf of two non-profit organizations, the VFW and the Charleston Jazz Society.

2.Bingo paper was ordered from distributor Maiden Amusement (Maiden) on or about January 22, 1999. Maiden’s Invoice No. 28321 showed that the bingo paper was bought by and shipped to the VFW. However, the Department had no record of a bingo card purchase voucher corresponding to this invoice.

3.Subsequent discovery has revealed that the Charleston Jazz Society filed a bingo card purchase voucher with the Department on January 20, 1999. This voucher corresponds to Maiden Invoice No. 28321 with respect to the bingo paper ordered. This voucher also shows that bingo tax was paid in compliance with S.C. Code Ann. § 12-21-4270.

4.The VFW was erroneously designated as purchaser and recipient of bingo paper on Maiden Invoice No. 28321. It is unclear whether the promoter or the distributor caused the erroneous designation. Neither the VFW nor the Department is at fault.

5.The Department acknowledges that the VFW owes no bingo tax with respect to bingo paper shipped pursuant to Maiden Invoice No. 28321.

The parties freely and voluntarily entered into this agreement. Further, the parties agree that this constitutes the full and final resolution of this matter.

IT IS THEREFORE ORDERED that this matter is DISMISSED WITH PREJUDICE.

AND IT IS SO ORDERED.

______________________________

JOHN D. GEATHERS

Administrative Law Judge

September 9, 2003

Columbia, South Carolina


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