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APPEAL OF MIDLAND VENTURES, INC.

Nos. 13556, 13585.

325 N.W.2d 300 (1982)

In the Matter of the Appeal of MIDLAND VENTURES, INC. from Declaratory Ruling 78-1 and from Declaratory Ruling 81-5 of the South Dakota Department of Revenue.

Supreme Court of South Dakota.

Decided October 27, 1982.

Attorney(s) appearing for the Case

Joe Nadenicek, Asst. Atty. Gen., Pierre, for appellee State of S.D., Dept. of Revenue; Mark V. Meierhenry, Atty. Gen., Gene R. Woodle, Asst. Atty. Gen., Pierre, on brief.

Charles B. Kornmann of Richardson, Groseclose Kornmann, Wyly, Wise & Klinkel, Aberdeen, for petitioner and appellant Midland Ventures, Inc.

MORGAN, Justice.

This is an appeal from two circuit court judgments affirming a Department of Revenue (Department) decision denying a claim for a refund of sales taxes. We affirm.

Midland Ventures, Inc., a South Dakota corporation (appellant), has owned and operated a roller skating rink known as Rollaway U.S.A. in Aberdeen, South Dakota. In the course of its operation of Rollaway U.S.A., appellant received receipts from the sales of tickets or admissions...

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