SALES TAX LIABILITY OF VALLEY QUEEN CHEESE

No. 15148.

387 N.W.2d 39 (1986)

In the Matter of the SALES TAX LIABILITY OF VALLEY QUEEN CHEESE, and/or Milbank Storage Inc.

Supreme Court of South Dakota.

Decided May 7, 1986.


Attorney(s) appearing for the Case

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

Ronald G. Schmidt of Schmidt, Schroyer, Colwill & Zinter, P.C., Pierre, for appellant taxpayer.


WUEST, Justice.

Valley Queen Cheese (Valley Queen) appeals from a circuit court decision affirming an order of the South Dakota Secretary of Revenue (Secretary), directing Valley Queen, as the successor in interest to Milbank Storage, Inc. (Milbank Storage), to pay $39,994 in sales tax, interest and penalties, arising from a sales tax audit on Milbank Storage. We affirm.

Milbank Storage was established in 1967 by the co-owners of Valley Queen to facilitate...

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