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GRACELAND COLLEGE v. DEPT. OF REVENUE

No. 22347.

654 N.W.2d 779 (2002)

2002 SD 145

GRACELAND COLLEGE CENTER FOR PROFESSIONAL DEVELOPMENT AND LIFELONG LEARNING, INC., Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of South Dakota.

Decided November 26, 2002.

Attorney(s) appearing for the Case

Timothy M. Engel of May, Adam, Gerdes & Thompson, Pierre, South Dakota, Attorney for appellant.

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

AMUNDSON, Retired Justice.

[¶ 1.] The South Dakota Department of Revenue (Department) assessed taxes against SkillPath, a division of Graceland College Center for Professional Development and Lifelong Learning, Inc. (SkillPath), for seminars and services provided by the corporation in South Dakota. SkillPath contested the certificate of assessment with the Secretary of Revenue, alleging it should be exempt from certain taxes. The Department upheld the certificate...

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