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MATTER OF STATE & CITY SALES TAX LIABILITY

No. 16101.

437 N.W.2d 209 (1989)

In the Matter of the STATE AND CITY SALES TAX LIABILITY OF QUALITY SERVICE RAILCAR REPAIR CORPORATION.

Supreme Court of South Dakota.

Decided March 15, 1989.

Attorney(s) appearing for the Case

Timothy T. Weber, Asst. Atty. Gen., Roger A. Tellinghuisen, Atty. Gen., on the brief, and John Dewell, Asst. Atty. Gen., Pierre, for appellant, State Dept. of Revenue.

Michael M. Hickey of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for appellee, Quality Service Railcar Repair Corp.

MORGAN, Justice.

Department of Revenue (Department) appeals from a circuit court order reversing the administrative decision of Department that assessed a sales tax on Quality Service Railcar Repair Corporation (Railcar) and remanding back to Department to conduct an evidentiary hearing. We affirm.

Railcar, a subsidiary of General Electric Railcar Service Corporation (General Electric), owns and operates fifteen railroad car repair facilities throughout the...

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