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NASH FINCH CO. v. SOUTH DAKOTA DEPT. OF REV.

No. 13435.

312 N.W.2d 470 (1981)

NASH FINCH COMPANY, d/b/a Prairie Market Stores, Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided November 18, 1981.

Attorney(s) appearing for the Case

Thomas J. Welk of Boyce, Murphy, McDowell & Greenfield, Sioux Falls, for appellee.

Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant; Mark V. Meierhenry, Atty. Gen., Pierre, on the brief.

DUNN, Justice.

The South Dakota Department of Revenue appeals from an order and judgment of the circuit court which found that the membership fee paid to Prairie Market Stores (appellee) was not subject to sales tax as the sale of a service and the free merchandise given to customers was also not subject to use tax. We affirm the order and judgment of the circuit court.

Appellee is a foreign corporation doing business in South Dakota as the Prairie Market...

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