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MATTER OF DIAGNOSTIC MEDICAL SYSTEMS

No. 15738.

415 N.W.2d 816 (1987)

In the Matter of the State Sales, Use and Excise Tax Liability of DIAGNOSTIC MEDICAL SYSTEMS, INC., Fargo, North Dakota, License No. 73-03746-8S and 91-00055-OE.

Supreme Court of South Dakota.

Decided November 25, 1987.

Rehearing Denied December 30, 1987.

Attorney(s) appearing for the Case

Leo F.J. Wilking of Nilles, Hansen & Davies, Ltd., Fargo, Michael M. Hickey of Bangs, McCullen, Butler, Foye, & Simmons, Rapid City, for appellant.

Kim Mortenson, Sp. Asst. Atty. Gen., Pierre, for appellee; Roger Tellinghuisen, Atty. Gen., Pierre, on the brief.

HEEGE, Circuit Judge.

The issue to be resolved in this case is whether certain diagnostic medical equipment which is sold, installed and serviced by Diagnostic Medical Systems, Inc. in South Dakota hospitals and medical facilities is subject to the Contractors' Excise Tax on materials used in "realty improvement contracts" as contemplated by SDCL ch. 10-46A. To state the issue somewhat more simply, "Is such equipment a...

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