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STATE v. DORHOUT

No. 18249.

513 N.W.2d 390 (1994)

STATE of South Dakota, Plaintiff and Appellant, v. Ivan DORHOUT, Defendant and Appellee.

Supreme Court of South Dakota.

Decided March 9, 1994.

Rehearing Denied April 15, 1994.

Attorney(s) appearing for the Case

Mark Barnett, Atty. Gen., David D. Wiest, Asst. Atty. Gen., Pierre, for plaintiff and appellant.

Todd C. Miller, Sioux Falls, for defendant and appellee.

SABERS, Justice.

State appeals the dismissal of sales tax charges against Defendant. We reverse.

Facts

Defendant Dorhout owns Town and Country Implement (T & C), a farm implement dealership in Rock Valley, Iowa. On March 10, and June 5, 1989, Department of Revenue (Department) sent letters to Dorhout informing him that he must be licensed to engage in business in South Dakota and remit sales tax to the State. Dorhout did not respond to either...

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