South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
ANONYMOUS CORPORATION vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
ANONYMOUS CORPORATION

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
99-ALJ-17-0153-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER GRANTING MOTION FOR RECONSIDERATION

This matter is before me upon the motion of the Petitioner, Anonymous Corporation, for reconsideration of the Final Order and Decision in this matter, dated November 9, 1999. Upon review of the Motion, it appears that a clerical error was made in the Final Order and Decision. Accordingly, Petitioner's Motion is hereby granted. Conclusion of Law Number 9, on page 35 of the Order of November 9, 1999, is hereby amended as follows:

9. The transactions between the Taxpayer and certain entities (which I have found to be contractors), are construction contracts pursuant to S. C. Code Ann. § 12-36-110(1)(a) or alternatively S. C. Code Ann. § 12-36-110(1)(e). They are not taxable retail sales to Taxpayer. The sale to the contractor was the final retail sale subject to the sales tax.

All other provisions of the Final Order and Decision dated November 9, 1999, which are hereby incorporated by reference, shall remain in full force and effect.

AND IT IS SO ORDERED.





_______________________________

Marvin F. Kittrell

Chief Judge



Columbia, South Carolina

November 15, 1999






Brown Bldg.

 

 

 

 

 

Copyright © 2024 South Carolina Administrative Law Court