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  5. 455 N.W.2d 223 (1990)
 

DEPT. OF REVENUE v. SANBORN TEL. CO-OP.

No. 16710.

455 N.W.2d 223 (1990)

STATE of South Dakota, DEPARTMENT OF REVENUE, Plaintiff and Appellant, v. SANBORN TELEPHONE COOPERATIVE and Communication Enterprises, Inc., Defendants and Appellees.

Supreme Court of South Dakota.

Decided April 25, 1990.

Attorney(s) appearing for the Case

Timothy T. Weber, Asst. Atty. Gen., Pierre, for plaintiff and appellant; Roger A. Tellinghuisen, Atty. Gen., Pierre, on the brief.

Jeffrey D. Larson of Larson & Nipe, Woonsocket, for defendants and appellees.

MILLER, Justice.

In this appeal we hold that a telephone cooperative and its wholly owned subsidiary are liable for use tax on telephone directories and cable television guides purchased from out-of-state printers, but that the cooperative is not liable for service tax on reimbursements received from its subsidiary for various routine business expenses.

FACTS

The appellees are two entities, namely: Sanborn Telephone Cooperative (Sanborn), and Communication...

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