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  5. 489 N.W.2d 606 (1992)
 

MATTER OF K.O. LEE CO.

Nos. 17675, 17682.

489 N.W.2d 606 (1992)

In the Matter of the STATE AND MUNICIPAL SALES AND USE TAX LIABILITY OF K.O. LEE COMPANY 200 South Harrison, Aberdeen, South Dakota 57401, License No. 06-0059805S.

Supreme Court of South Dakota.

Decided August 12, 1992.

Attorney(s) appearing for the Case

Mark Barnett, Atty. Gen., Harvey M. Crow, Special Asst. Atty. Gen., Pierre, for appellants South Dakota Dept. of Revenue and the Secretary of Revenue.

Charles B. Kornmann of Richardson, Groseclose, Kornmann & Wyly, Aberdeen, for appellee K.O. Lee Co.

AMUNDSON, Justice.

Department of Revenue (Department) appeals from trial court order, which reversed in part the decision of the Secretary of Department (Secretary) to assess additional sales and use tax on K.O. Lee Company (K.O. Lee). We affirm.

FACTS

K.O. Lee received a notice of intent to audit from Department in November, 1989. The purpose of the audit was to verify the gross receipts, deductions,...

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