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MATTER OF SALES AND USE TAX

Nos. 19401, 19411.

559 N.W.2d 875 (1997)

1997 SD 17

In the MATTER OF the SALES AND USE TAX REFUND REQUEST OF MEDIA ONE, INC., License No. 51-0180701-ST.

Supreme Court of South Dakota.

Decided February 19, 1997.

Rehearing Denied March 28, 1997.

Attorney(s) appearing for the Case

Jack C. Magee, Special Assistant Attorney General, Pierre, for appellant South Dakota Department of Revenue.

James A. Hertz of Christopherson, Bailin & Anderson, Sioux Falls, for appellee Media One, Inc.

SABERS, Justice.

[¶ 1] The Department of Revenue appeals a circuit court decision which reversed an administrative determination that the taxpayer was not entitled to a sales tax refund. We agree with the Department that the sales tax exemption for advertising services does not include the sale of certain tangible personal property by the advertising agency. By notice of review, taxpayer challenges the timeliness of Department's appeal and the appropriate standard...

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