MILLER, Chief Justice.
[¶ 1.] The South Dakota Department of Revenue (DOR) appeals the circuit court decision reversing DOR's assessment of municipal use taxes against H & R. We reverse.
FACTS
[¶ 2.] H & R is a roofing contractor. It receives and stores bulk quantities of roofing materials in its rural Lincoln County warehouse. H & R pays the South Dakota state sales tax due and owing on the materials at the time they are delivered...
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