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  5. 417 N.W.2d 398 (1987)
 

MATTER OF TOWNLEY

No. 15547.

417 N.W.2d 398 (1987)

In the Matter of the State Sales and Use Tax Liability of Page J. TOWNLEY, Jr. d/b/a National Car Rental Rapid City Regional Airport.

Supreme Court of South Dakota.

Decided December 30, 1987.

Attorney(s) appearing for the Case

Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant South Dakota Dept. of Revenue; Mark V. Meierhenry, Atty. Gen., on brief.

Robert L. Varilek, Rapid City, for appellee Townley.

SABERS, Justice (on reassignment).

Department of Revenue (Department) appeals a circuit court decision that National owed no sales tax on gasoline reimbursements and personal accident insurance (PAI) receipts.

Facts

Page J. Townley, d/b/a National Car Rental (National), owns and operates a national car rental franchise with branches in Pierre and Rapid City, South Dakota. National's books and records...

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