MATTER OF SALES TAX OR USE TAX, ETC.

No. 12670.

290 N.W.2d 865 (1980)

In the Matter of STATE SALES OR USE TAX LIABILITY OF WEBBER FURNITURE, SCOTTSBLUFF, NEBRASKA.

Supreme Court of South Dakota.

Decided April 9, 1980.


Attorney(s) appearing for the Case

Harold H. Deering, Jr., of May, Adam, Gerdes & Thompson, Pierre, for appellant, Webber Furniture.

Gene R. Woodle, Asst. Atty. Gen., S.D. Dept. of Revenue, Pierre, for respondent, State of South Dakota.


HENDERSON, Justice.

ACTION

Appellant Webber Furniture Company appeals from a judgment of the Circuit Court, Sixth Judicial Circuit, affirming the Secretary of Revenue's order that appellant collect and remit to the South Dakota Department of Revenue a use tax on all sales made to South Dakota residents, pursuant to the provisions of SDCL Chapters 10-46 and 10-52. We affirm.

FACTS

A hearing was held on May 25, 1977, before a hearing examiner...

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