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  5. 627 N.W.2d 167 (2001)
 

WATERTOWN COOP. ELEVATOR v. DEPT. OF REV.

No. 21570.

627 N.W.2d 167 (2001)

2001 SD 56

WATERTOWN COOP. ELEVATOR ASSOCIATION, License No. 05-004833-ST, 14-005973-ST, 14-006274-ST, 14-006572-ST, 14-007590-ST, 18-003130-ST, 18-003131-ST, Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant. Farmers Union Oil Co. (Wecota/Faulkton/Onaka) License No. 25-001-46-215815E-ST-001, 25-002-46021581E-ST-001, Appellee, v. South Dakota Department of Revenue, Appellant.

Supreme Court of South Dakota.

Decided May 2, 2001.

Rehearing Denied June 8, 2001.

Attorney(s) appearing for the Case

Robert C. Riter, Jr. of Riter, Mayer, Hofer, Wattier & Brown, Pierre, South Dakota, for appellees.

Mark Barnett, Attorney General, Pierre, South Dakota, Harvey M. Crow, Jr., Special Assistant Attorney General, Department of Revenue, Rapid City, South Dakota, for appellant.

KONENKAMP, Justice.

[¶ 1.] In this administrative proceeding, we (1) review the timeliness of the appeal, (2) decide whether charges for providing production specialists may be taxed as payments for "services" under SDCL 10-46-2.1, and (3) examine a finding by the circuit court classifying as arbitrary the Secretary of Revenue's decision. We conclude that the appeal is timely, and we reverse the circuit court's ruling that the charges were not taxable.

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