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 |