ORDERS:
ORDER OF REMAND
This matter is before the undersigned pursuant to Petitioner’s request for a contested case
hearing concerning a tax assessment. Petitioner challenges the South Carolina Department of
Revenue (“Department”)’s final determination that the gross proceeds derived from the rental of
condominiums, apartments, and rental houses to transients for less than 90 days are subject to sales
tax.
A hearing was scheduled for April 21, 2004. At the beginning of the hearing, attorneys for
both parties informed the undersigned that they recently learned that copies exist of the leases for
the rentals at issue in this matter. The Department has not had an opportunity yet to review the
leases in order to determine whether the tax assessment at issue should be lowered. The Department
requested that this case be remanded to it so that its auditors can review the leases and make any
adjustments necessary to the assessment. Petitioner objected to a remand on the basis that a remand
will create a further delay in a final resolution of this case. However, the undersigned believes that
a remand in this case is appropriate and, further, that a remand of the case is in the Petitioner’s best
interest. In order to further protect the Petitioner, as of the date of this Order the Department will
hold in abeyance any interest accruing on Petitioner’s assessed tax, provided that Petitioner provides
the documentation regarding the leases to the Department within 45 days of the date of this Order.
Accordingly,
IT IS HEREBY ORDERED that this matter is REMANDED;
IT IS FURTHER ORDERED that, as of the date of this Order, the Department will hold
in abeyance any interest accruing on Petitioner’s assessed tax, provided that Petitioner provides the
documentation regarding the leases to the Department within 45 days of the date of this Order;
AND IT IS SO ORDERED.
_______________________________________
C. DUKES SCOTT
ADMINISTRATIVE LAW JUDGE
April 21, 2004
Columbia, South Carolina |
