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NORTHWESTERN NATIONAL BANK OF SIOUX FALLS v. GILLIS

No. 10362.

148 N.W.2d 293 (1967)

NORTHWESTERN NATIONAL BANK OF SIOUX FALLS, a corporation, Plaintiff and Appellant, v. Bruce D. GILLIS, as Director of Taxation and Commissioner of Revenue of the State of South Dakota, Defendant and Respondent.

Supreme Court of South Dakota.

February 2, 1967.

Attorney(s) appearing for the Case

M. T. Woods, Woods, Fuller, Shultz & Smith, Sioux Falls, for plaintiff and appellant.

Frank L. Farrar, Atty. Gen., John Dewell, Asst. Atty. Gen., Scott Moses, Special Asst. Atty. Gen., Pierre, for defendant and respondent.

BIEGELMEIER, Judge.

For clarity this opinion will divide the issues presented in three divisions.

I. The Sales Tax law as to food sold.

The first question raised in this appeal is whether plaintiff, a duly chartered national bank, is liable for sales tax claimed by the state to be due it on food and refreshments served and sold by the bank to its employees and guests in a cafeteria maintained by it for the convenience of those so served. In this...

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