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MATTER OF SALES TAX REFUND APPLICATIONS

No. 13066.

298 N.W.2d 799 (1980)

In the Matter of the Appeal of the SALES TAX REFUND APPLICATIONS OF BLACK HILLS POWER AND LIGHT CO., Northern States Power Company, Montana-Dakota Utilities Company, Otter Tail Power Company, Northwest Public Service Company, and Iowa Public Service Company.

Supreme Court of South Dakota.

Decided November 19, 1980.

Attorney(s) appearing for the Case

Brent A. Wilbur, May, Adam, Gerdes & Thompson, Pierre, for appellant Investor Owned Utilities.

John Dewell, Asst. Atty. Gen., Pierre, for appellee State of South Dakota; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

FOSHEIM, Justice.

This is an appeal from a circuit court judgment which affirmed a denial of appellants' claims for sales tax refunds. We reverse and remand.

Appellants are licensed sales tax retailers, engaged as investor-owned utilities in the sale and distribution of gas and electricity to South Dakota customers. Since 1969, the State has collected a sales tax upon appellants' gross receipts at the rate of four percent. Appellants independently filed refund...

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