H & R ROOFING OF S.D. v. DEPT. OF REVENUE

Nos. 21586, 21593.

623 N.W.2d 508 (2001)

2001 SD 39

H & R ROOFING OF SOUTH DAKOTA, INC., Appellee, v. DEPARTMENT OF REVENUE, State of South Dakota, Appellant.

Supreme Court of South Dakota.

Decided March 21, 2001.


Attorney(s) appearing for the Case

Arvid J. Swanson, Sioux Falls, SD, Attorney for appellee.

Mark Barnett, Attorney General, Michael T. Kenyon, Department of Revenue, Special Attorney General, Pierre, SD, Attorney for appellant.


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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