1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 423 N.W.2d
  5. 423 N.W.2d 806 (1988)
 

SIOUX FALLS NEWSPAPERS v. SEC'Y OF REV.

No. 15855.

423 N.W.2d 806 (1988)

In the Matter of the State Sales and Use Tax Liability for SIOUX FALLS NEWSPAPERS, INC., License No. 51-12054-OS Sioux Falls Newspapers, Inc., Licensee and Appellee, and Lewis Drugs, Inc., Intervenor, v. SECRETARY OF REVENUE, and The South Dakota Department of Revenue, Licensor and Appellant.

Supreme Court of South Dakota.

Decided April 27, 1988.

Rehearing Denied June 6, 1988.

Attorney(s) appearing for the Case

Jon E. Arneson, Sioux Falls, for licensee and appellee.

Rita D. Haverly of Hagen & Wilka, P.C., Sioux Falls, for intervenor.

Gene R. Woodle, Asst. Atty. Gen., Pierre, for licensor and appellant; Roger A. Tellinghuisen, Atty. Gen., Pierre, on the brief.

SABERS, Justice.

The Department of Revenue (Department) appeals a circuit court decision which reversed an administrative determination of sales tax on retail printing charges and use tax on syndicated materials. We agree with Department's assessment of sales tax on printing charges but disagree on use tax on syndicated materials.

Facts

Department conducted a sales and use tax audit of the Sioux...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases