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WESTERN S. D. COMMUNITY ACTION PROGRAM v. STATE

No. 13224.

303 N.W.2d 379 (1981)

WESTERN SOUTH DAKOTA COMMUNITY ACTION PROGRAM, INC., Appellee, v. STATE of South Dakota DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided March 18, 1981.

Attorney(s) appearing for the Case

Doyle D. Estes of Gunderson, Farrar, Aldrich, Warder & DeMersseman, Rapid City, for appellee; Wayne F. Gilbert of Gunderson, Farrar, Aldrich, Warder & DeMersseman, Rapid City, on the brief.

Joe D. Nadenicek, Jr., Asst. Atty. Gen., Pierre, for appellant; Mark V. Meierhenry, Atty. Gen., Pierre, on the brief.

DUNN, Justice.

The South Dakota Department of Revenue (Department) appeals from a judgment of the circuit court which reversed Department's Declaratory Ruling 80-2. We affirm the circuit court.

Western South Dakota Community Action Program, Inc. (WSDCAP) is a nonprofit corporation which is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code. WSDCAP provides services in the following...

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