1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 176 N.W.2d
  5. 176 N.W.2d 477 (1970)
 

PIONEER MARKETS, INC. v. COMMISSIONER OF REVENUE

No. 10604.

176 N.W.2d 477 (1970)

PIONEER MARKETS, INC., and Pioneer Foods, Inc., Appellants, v. The COMMISSIONER OF REVENUE of the State of South Dakota, Respondent.

Supreme Court of South Dakota.

April 16, 1970.

Attorney(s) appearing for the Case

Russell C. Molstad, of Molstad & Walker, Sturgis, for appellants.

Gordon Mydland, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for respondent.

BIEGELMEIER, Judge.

The question involved in the appeal is whether the membership fee charged by appellant stores is subject to tax imposed by SDC 57, the South Dakota Retail Occupational Sales Tax. Appellant corporations are engaged in sales of groceries and related merchandise at retail and hold permits or licenses to engage in business as retailers, SDC 57.3301, as amended by Ch. 329, S.L.1967.1

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