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MATTER OF PAM OIL, INC.

No. 16875.

459 N.W.2d 251 (1990)

In the Matter of the STATE SALES AND USE TAX LIABILITY OF PAM OIL, INC. and Pam Warehouse, Inc., 200 Petro Avenue, Sioux Falls, South Dakota License Nos. 51-12390-5S and 51-17459-3S.

Supreme Court of South Dakota.

Decided August 15, 1990.

Attorney(s) appearing for the Case

Timothy T. Weber, Dept. of Revenue, Pierre, for appellant; Roger A. Tellinghuisen, Atty. Gen., Pierre, on the brief.

John E. Burke, Sioux Falls, for appellee.

WUEST, Chief Justice.

The Department of Revenue (Department) appeals from a circuit court judgment which reversed a judgment entered by the Secretary of Revenue (Secretary) against Pam Oil, Incorporated (Pam Oil) and Pam Warehouse, Incorporated (Pam Warehouse) (collectively referred to as "Pam"). We reverse the judgment of the circuit court.

Pam Oil, a corporation located in Sioux Falls, South Dakota, is a wholesaler and retailer of automobile supplies such...

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