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J. D. EVANS EQUIP CO. v. STATE EX REL BENDER

No. 11265.

230 N.W.2d 237 (1975)

J. D. EVANS EQUIPMENT COMPANY, Sioux Falls, South Dakota, Plaintiff and Appellant, v. STATE of South Dakota ex rel. Oliver BENDER, Deputy Commissioner of Revenue, Defendant and Respondent.

Supreme Court of South Dakota.

June 12, 1975.

Attorney(s) appearing for the Case

Joseph M. Butler and Allen G. Nelson, Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for plaintiff-appellant.

Kermit A. Sande, Atty.Gen., Pierre, John Dewell, Asst. Atty. Gen., Pierre, for defendant-respondent.

WOLLMAN, Justice.

Plaintiff has appealed from a judgment of the circuit court that affirmed a determination by the deputy commissioner of the South Dakota Department of Revenue that plaintiff owed some $12,809.72 in use taxes. We affirm.

Plaintiff is a South Dakota corporation engaged in the selling of heavy construction equipment within the State of South Dakota. It purchases new equipment from out of state manufacturers. Although plaintiff contends that...

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