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CHOICE HOTELS v. DEPT. OF REVENUE & REG.

No. 23730.

711 N.W.2d 926 (2006)

2006 SD 25

In the Matter of CHOICE HOTELS INTERNATIONAL, INC., License No. 73-001-521209798E-ST-001, Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Appellee.

Supreme Court of South Dakota.

Decided March 15, 2006.

Attorney(s) appearing for the Case

John L. Brown of Riter, Rogers, Wattier & Brown, Pierre, SD, for appellant.

Harvey M. Crow, Jr. SD Department of Revenue and Regulation, Rapid City, SD, for appellee.

KONENKAMP, Justice.

[¶ 1.] South Dakota law exempts travel agent services from sales tax. Nonetheless, the Department of Revenue, reasoning that an entity acting as a pass through for tax-exempt funds was not itself specifically exempt from paying the tax, issued a certificate of assessment against a hotel franchisor for sales tax on travel agent commissions it collects from its franchisees and pays to travel agents. The Department also assessed the franchisor...

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