Jack's Custom Cycles v. SCDOR

Syllabus

The South Carolina Department of Revenue (SCDOR) appeals a decision by the Administrative Law Court (ALC) that held retail sales of all-terrain vehicles (ATVs) and side-by-side vehicles or utility task vehicles (UTVs) are entitled to the South Carolina partial sales tax exemption found in section 12-36-2110(A) of the South Carolina Code (Supp. 2022). SCDOR argues the ALC erred in (1) broadly construing the partial tax exemption statute by concluding ATVs and UTVs are motor vehicles for the purposes of section 12-36-2110(A) (2) failing to give deference to SCDOR's long-standing interpretation of the statute that it is authorized to administer and (3) considering Chandler's Law to ascertain the intent of the South Carolina Legislature regarding the partial tax exemption statute. We affirm.