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WESTERN WIRELESS v. DEPT. OF REV.

No. 22373.

665 N.W.2d 73 (2003)

2003 SD 68

WESTERN WIRELESS CORPORATION, License No. 73-001-911638901E-ST-001, and Sioux Falls Cellular Communications Corporation, License No. 51-001-133413748E-ST-001, Plaintiffs and Appellants, v. DEPARTMENT OF REVENUE, Defendant and Appellee.

Supreme Court of South Dakota.

Reassigned March 4, 2003.

Decided June 4, 2003.

Rehearing Denied July 11, 2003.

Attorney(s) appearing for the Case

Steven W. Sanford of Cadwell, Sanford, Deibert & Garry, LLP, Sioux Falls, South Dakota, Attorneys for plaintiffs and appellants.

Lawrence E. Long, Attorney General, Jack C. Magee, Assistant Attorney General, Department of Revenue, Pierre, South Dakota, Attorneys for defendant and appellee.

KONENKAMP, Justice (on reassignment).

[¶ 1.] South Dakota imposes a use tax on tangible personal property and services purchased out of state for in-state use. The question here is whether the Department of Revenue properly levied use tax on out-of-state billing services purchased by a South Dakota cellular phone company to bill and collect fees from its South Dakota subscribers. Both the hearing examiner and the circuit court concluded that the use tax was properly...

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