• South Carolina Court Places Dual Burden on Department of Revenue in Alternative Apportionment Cases
  • March 23, 2012
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • On March 14, 2012, the South Carolina Court of Appeals issued its decision in CarMax Auto Superstores West Coast, Inc. v. South Carolina Department of Revenue, No. 4953 (S.C. App. Ct. 2012), holding that the South Carolina Department of Revenue (Department) must satisfy two burdens in asserting an alternative apportionment formula: (1) that the statutory apportionment method did not fairly represent the taxpayer’s business activities in the state; and (2) that the Department’s proposed alternative apportionment method was more reasonable than any competing method.