South Carolina Defends $1.4 Million Tax Bill on Tractor Supply

Tractor Supply Co. and its affiliates are so highly interdependent that it was appropriate for South Carolina to require them to file combined tax returns, the state revenue department told an appeals court.

The department of revenue wants the South Carolina Court of Appeals to uphold its $1.4 million corporate income tax assessment against the company, which is the largest retail store chain of rural lifestyle products in the US.

The arguments come in response to Tractor Supply’s appeal of an administrative law judge’s 2023 ruling that the department properly required the farm retailer to use “combined unitary reporting” to ...