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COOPERATIVE AGRONOMY v. DEPT. OF REVENUE

No. 22264.

668 N.W.2d 718 (2003)

2003 SD 104

COOPERATIVE AGRONOMY SERVICES, A cooperative association, Plaintiff and Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Defendant and Appellant.

Supreme Court of South Dakota.

Decided August 20, 2003.

Attorney(s) appearing for the Case

Carlyle E. Richards of Richards & Oliver, Aberdeen, South Dakota, Attorneys for plaintiff and appellee.

Harvey M. Crow, Jr., Department of Revenue, Rapid City, South Dakota, Attorney for defendant and appellant.

ZINTER, Justice.

[¶ 1.] The South Dakota Department of Revenue (Department) assessed sales tax on a fertilizer storage service Cooperative Agronomy Services (CAS) provided other cooperatives. The circuit court reversed the assessment on appeal, and we reverse.

FACTS

[¶ 2.] CAS is a cooperative association located in Groton, South Dakota. CAS was incorporated by approximately twelve North and South Dakota locally owned cooperatives. According...

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