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BAYER v. JOHNSON

No. 15224.

400 N.W.2d 884 (1987)

Barry E. BAYER, Petitioner and Appellant, v. R. Van JOHNSON, Secretary of Revenue for the State of South Dakota, Respondent and Appellee.

Supreme Court of South Dakota.

Decided February 11, 1987.

Review Denied March 18, 1987.

Attorney(s) appearing for the Case

Thomas K. Wilka of Hagen & Wilka, Sioux Falls, for petitioner and appellant; Karen E. Schreier of Hagen & Wilka, Sioux Falls, on brief.

John Dewell, Asst. Atty. Gen., Pierre, for respondent and appellee; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

WUEST, Chief Justice (On reassignment).

Appellant Barry E. Bayer (Bayer) appeals the decision of the trial court in which he was denied a refund of certain sales taxes paid under protest. We affirm.

Bayer applied for and received a retail occupational sales tax license in July, 1981. This license was issued for a service business in the area of amusements. Included in this amusements category are the services of...

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