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  5. 298 N.W.2d 526 (1980)
 

PETITION OF N. C. B. CAREERS, INC.

No. 13109.

298 N.W.2d 526 (1980)

In the Matter of the Petition of N. C. B. CAREERS, INC., d/b/a National College of Business, For Tax Exemption and Refund in Regard to Sales and Use Tax.

Supreme Court of South Dakota.

Decided November 19, 1980.

Attorney(s) appearing for the Case

Michael M. Hickey, of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for appellant N. C. B. Careers, Inc.

Walter W. Andre, Asst. Atty. Gen., Pierre, for Dept. of Revenue of the State of South Dakota; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

DUNN, Justice.

This is an appeal from a judgment by the circuit court which affirmed the findings of fact, conclusions of law and order of the Secretary of Revenue. The circuit court further found that National College of Business (N. C. B.) is not qualified for an exemption as a religious educational institution, as contemplated by SDCL 10-45-14 and SDCL 10-46-15, and therefore not entitled to a refund of taxes. N. C. B. was then ordered to pay the South Dakota Department...

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