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The South Carolina Supreme Court recently invalidated a sales tax statute under the Commerce Clause. The statute provided an exemption for durable medical equipment but limited this benefit to businesses with their principal place of business in South Carolina. The Court determined that this condition was discriminatory against interstate commerce, favoring in-state businesses over those from other states, and thus ruled the statute unconstitutional. This decision illustrates the application of U.S. Supreme Court precedent, underscoring that tax statutes imposing geographic distinctions are a “per se” violation of the dormant Commerce Clause, requiring the state to substantiate such laws.
Businesses engaged in the sale of durable medical equipment (DME) may be eligible for tax exemptions or cash back. Contact a Leyton SALT consultant to discover how you can benefit.
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