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NORTHWESTERN PUBLIC SER. CO. v. HOUSING, ETC.

No. 13469.

320 N.W.2d 515 (1982)

NORTHWESTERN PUBLIC SERVICE COMPANY, Plaintiff and Appellee, v. The HOUSING AND REDEVELOPMENT COMMISSION OF the CITY OF ABERDEEN, a. k. a. Aberdeen Housing Authority, Defendant and Appellant, and The Department of Revenue of the State of South Dakota, Defendant and Appellee.

Supreme Court of South Dakota.

Decided June 9, 1982.

Rehearing Denied July 15, 1982.

Attorney(s) appearing for the Case

Alan D. Dietrich, Huron, for plaintiff and appellee.

Charles B. Kornmann of Richardson, Groseclose, Kornmann, Wyly, Wise & Klinkel, Aberdeen, for defendant and appellant.

Joe Nadenicek, Asst. Atty. Gen., Pierre, for defendant and appellee; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

MORGAN, Justice.

This appeal arises from a declaratory judgment which required appellant, Housing and Redevelopment Commission of Aberdeen (HRC), to pay a gross receipts tax on its purchase of electricity from Northwestern Public Service (NWPS). HRC appeals, arguing that it is exempt from payment of such a gross receipts tax by SDCL 10-45-10 and 11-7-72. We affirm the trial court's ruling that HRC is not exempt from payment of the tax by these provisions.

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