South Carolina – Case Law Wire

Tractor Supply Co. v. SCDOR — Court Upholds Combined Unitary Reporting for South Carolina Corporate Tax

/ June 19, 2026

The South Carolina Court of Appeals affirmed the Administrative Law Court’s approval of combined unitary reporting (CUR) as the Department of Revenue’s alternative apportionment method for Tractor Supply Company’s 2014–2016 tax years, holding that artificially inflated intercompany transfer pricing that shifted income to a non-filing affiliate distorted the standard sales factor formula, and that CUR is an authorized and reasonable remedy under § 12-6-2320(A) and Media General.

State v. Barry W. Jones — Armed Return After “Kill” Text Defeats Stand Your Ground Immunity; Suicide Attempt Evidence Properly Admitted

The South Carolina Court of Appeals affirmed a murder conviction, holding that the defendant’s decision to return to the confrontation site while armed — minutes after texting “I’m gonna kill that BBoy” — defeated Stand Your Ground immunity under the Protection of Persons and Property Act; suicide attempt evidence was properly admitted under the Cartwright framework; and the self-defense jury charge adequately covered the law.