1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 158 N.W.2d
  5. 158 N.W.2d 603 (1968)
 

LOEL LUST CHEVROLET CO. v. COMMISSIONER OF REVENUE

No. 10443.

158 N.W.2d 603 (1968)

LOEL LUST CHEVROLET COMPANY, a corporation, Plaintiff and Respondent, v. The COMMISSIONER OF REVENUE of the State of South Dakota, Defendant and Appellant.

Supreme Court of South Dakota.

May 3, 1968.

Attorney(s) appearing for the Case

Frank L. Farrar, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for defendant and appellant.

Woods, Fuller, Shultz & Smith, Sioux Falls, for plaintiff and respondent.

HANSON, Presiding Judge.

The issue involved in this proceeding is whether or not labor performed by a retail sales and service garage in replacing and repairing defective automobile parts pursuant to the manufacturer's warranty is a taxable transaction under the South Dakota Sales Tax Act. The Commissioner of Revenue determined that credits received by the Loel Lust Chevrolet Company of Aberdeen from General Motors for warranty labor constituted taxable gross receipts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases