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MAUCH v. SD DEPT. OF REVENUE AND REGULATION

No. 23966.

738 N.W.2d 537 (2007)

2007 SD 90

Gary MAUCH, License No. 13-001-000141941T-ST-001, Petitioner and Appellant v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Respondent and Appellee.

Supreme Court of South Dakota.

Reassigned February 20, 2007.

Decided August 22, 2007.

Attorney(s) appearing for the Case

Jeffrey L. Bratkiewicz, William G. Taylor, Cheri S. Raymond of Woods, Fuller, Shultz & Smith, P.C., Sioux Falls, SD, for petitioner and appellant.

Jack C. Magee, Donald W. Hageman, South Dakota Department of Revenue and Regulation, Pierre, SD, for respondent and appellee.

ZINTER, Justice, (on reassignment).

[¶ 1.] Gary Mauch appeals a Department of Revenue and Regulation decision assessing sales tax on engineering services he provided. Mauch also appeals the Department's assessment of use tax for accounting and legal services that were provided to Mauch by out-of-state accountants and attorneys. We reverse the assessment of sales tax on the engineering services, affirm the assessment of use tax, and remand.

I.

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