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MODERN MERCHANDISING v. DEPT. OF REVENUE

No. 15257.

397 N.W.2d 470 (1986)

MODERN MERCHANDISING, INC., d/b/a LaBelle's, Taxpayer and Appellant, v. DEPARTMENT OF REVENUE, State of South Dakota, Appellee.

Supreme Court of South Dakota.

Decided December 10, 1986.

Attorney(s) appearing for the Case

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

Robert B. Anderson of May, Adam, Gerdes & Thompson, Pierre, (John L. Ruppert of Kirkland & Ellis, Denver, Colo., on brief), for taxpayer and appellant.

FOSHEIM, Justice.

This is an appeal from a circuit court judgment affirming a Department of Revenue (Department) order assessing use tax and interest against LaBelle's. We reverse.

LaBelle's is a Minnesota corporation and a subsidiary of Modern Merchandising. It retails consumer goods by mail order and through stores located in Minnesota, North Dakota, and South Dakota. Department assessed use taxes and interest...

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