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  5. 473 N.W.2d 136 (1991)
 

MATTER OF THERMOSET PLASTICS, INC.

Nos. 17273, 17286.

473 N.W.2d 136 (1991)

In the Matter of the State use Tax Liability of THERMOSET PLASTICS, INC. THERMOSET PLASTICS, INC., Plaintiff and Appellee, v. The STATE of South Dakota, DEPARTMENT OF REVENUE, Defendant and Appellant.

Supreme Court of South Dakota.

Decided July 3, 1991.

Attorney(s) appearing for the Case

Rita D. Haverly, Hagen & Wilka, P.C., Sioux Falls, for plaintiff and appellee.

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

PROCEDURAL HISTORY/ISSUES

HENDERSON, Justice.

The Department of Revenue conducted a sales and use tax audit of Thermoset Plastics, Inc. (Thermoset) for the period of September, 1986 through June, 1988. It was determined that Thermoset under-reported tangible personal property and services purchased for use in South Dakota. It was assessed $9,713 plus interest.

Thermoset challenged the additional assessment...

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