DOYLE, Justice.
Respondent taxpayers sued the Minnehaha County Treasurer and the South Dakota Secretary of Revenue for a refund of taxes paid under protest. The taxpayers, who installed concrete pipe for the City of Sioux Falls, were subjected to a use tax on the pipe pursuant to SDCL 10-46-5 even though they had never held title to it. The taxpayers contend that SDCL 10-46-5, when read with SDCL 10-46-1(2), does not impose a tax on them, or, in the alternative, that...
Let's get started
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.
