BLOOD SYSTEMS v. DEPT. OF REVENUE

No. 20041.

582 N.W.2d 682 (1998)

1998 SD 82

BLOOD SYSTEMS, INC., Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided July 29, 1998.


Attorney(s) appearing for the Case

Gene R. Bushnell of Costello, Porter, Hill, Heisterkamp and Bushnell, Rapid City, for appellee.

Mark Barnett, Attorney General, Jack C. Magee, Chief Legal Counsel, Pierre, for appellant.


AMUNDSON, Justice.

[¶ 1.] Blood Systems, Inc. (BSI) challenged an assessment made by the Department of Revenue (Department). Eventually, the case reached the circuit court which found that BSI met the requirements of SDCL 10-45-10 as a charitable organization and was exempt from the payment of sales tax for its purchases. Department appeals. We affirm.

FACTS

[¶ 2.] Blood Systems, Inc. is a nonprofit corporation based in Scottsdale, Arizona...

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