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MATTER OF ROYAL PLASTICS, INC.'S REQUEST

Nos. 17138, 17158-a-FEH.

471 N.W.2d 582 (1991)

In the Matter of ROYAL PLASTICS, INC.'S REQUEST FOR REFUND OF STATE AND MUNICIPAL SALES AND USE TAXES.

Supreme Court of South Dakota.

Decided June 12, 1991.

Attorney(s) appearing for the Case

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

Catherine A. Tanck, Davenport, Evans, Hurwitz & Smith, Sioux Falls, for appellee.

HENDERSON, Justice.

PROCEDURAL HISTORY/ISSUES

The Department of Revenue (Department) found Royal Plastics, Inc. (Royal) subject to additional sales and use tax following a routine audit of Royal's books and records. After an administrative proceeding, the Secretary of Revenue (Secretary) affirmed the Certificate of Assessment in its entirety. This decision was appealed to the Circuit Court of the Third Judicial Circuit. The circuit court reversed the Secretary...

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