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BUTLER MACHINERY v. DEPT. OF REVENUE

No. 22202.

653 N.W.2d 757 (2002)

2002 SD 134

BUTLER MACHINERY COMPANY, Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of South Dakota.

Decided November 6, 2002.

Attorney(s) appearing for the Case

Ronald G. Schmidt of Schmidt, Schroyer & Moreno, Pierre, South Dakota, Attorneys for appellant.

Michael T. Kenyon, South Dakota Department of Revenue, Pierre, South Dakota, Attorney for appellee.

LOVRIEN, Circuit Judge.

[¶ 1.] Butler Machinery (Butler) appeals a Department of Revenue (DOR) ruling that it must pay use tax on the parts that it uses to repair and maintain its rental fleet. We affirm.

FACTS AND PROCEDURAL HISTORY

[¶ 2.] Butler's business is the sale, lease, and repair of heavy construction equipment. Under the lease agreements it has with its customers, Butler must maintain...

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