ORDERS:
ORDER OF DISMISSAL
This matter came before the undersigned on February 26, 1998. During the hearing,
Petitioner introduced certain facts into evidence which Respondent had not considered during
administrative review. Based on the additional information, Respondent now concedes that the
liquid carbon dioxide at issue comes into direct contact with the poultry products during processing
and is therefore excluded from tax as a "wholesale sale under S.C. Code Ann. §12-36-120.
Respondent has withdrawn the proposed assessment.
Accordingly, by and with the consent of the parties, it is ordered and agreed that this
contested case is dismissed.
IT IS SO ORDERED.
___________________________________
Ralph King Anderson, III
Administrative Law Judge
March 19, 1998
Columbia, South Carolina
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