Lowe's Home Centers, LLC v. SCDOR

Syllabus

Lowe's Home Centers, LLC appeals the administrative law court's order affirming the South Carolina Department of Revenue's (SCDOR) final agency determination that Lowe's owes additional sales taxes and penalties for materials sold in conjunction with installation services contracts during the specified audit period. The primary argument is that the ALC misinterpreted the applicable statutes and regulatory authority in finding the retailer's real property improvement contracts involved taxable retail sales of tangible personal property however, Lowe's further challenges the ALC's findings as to whether SCDOR erred in calculating the materials' fair market value or violated the Equal Protection Clause by treating Lowe's differently than it treated other similarly situated contractors. We affirm.