SC Administrative Law Court Decisions
Anonymous Corporation vs. South Carolina Department of Revenue
South Carolina Department of Revenue
South Carolina Dept. of Revenue
For the Respondent:
Harry Hancock, Esquire
Attorney for the SC Dept. of Revenue
301 Gervais Street
Columbia, SC 29201
803 898 5598
For the Petitioner:
Mr. James McGowan
Officer for Staples the Office Superstore East, Inc.
500 Staples Drive
Framingham, MA 01702
508 253 5439
This matter came before the Court upon petition of the Taxpayer seeking judicial
review of the Department’s Final Determination.
The Department had contended that the Taxpayer failed to timely file and remit
sales taxes and the accompanying returns on a timely basis for the periods of April, 2005,
May, 2005 and June, 2005. The Department sought penalties and interest alleging the
Taxpayer had failed to follow instructions in the ST-400 manual provided to all taxpayers
filing and paying sales taxes electronically via ECH systems.
As the South Carolina General Assembly has recently amended the statute
relative to the filing and remitting of sales taxes and the returns, the Department has
offered to waive, in compromise, the penalties and interest formerly assessed. It is
a matter of statutory law that the Taxpayer is entitled to the accumulated discounts for
early remittance of sales taxes pursuant to §12-36-2610 of the SC Code Annotated.
To that end, the Department will waive any failure on the part of the Taxpayer
to comply with the provisions of ST-400 to date and will not seek penalties, interest and
refund of early payment credits.
IT IS HEREBY ORDERED, ADJUDGED AND DECREED:
Judge Marvin F. Kittrell, Chief Judge
South Carolina Administrative Law Court.
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Administrative Law Court