FOSHEIM, Chief Justice.
This is an administrative appeal from a decision of the South Dakota Secretary of Revenue (Secretary) which denied Barry E. Bayer's application for a refund of sales tax paid under protest. The circuit court affirmed the Secretary. We reverse.
Appellant candidly states he is engaged in the bookmaking business and the facts seem essentially undisputed. SDCL 10-45-5.2, by reference, subjects bookmaking to the retail sales and service...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
