BJORKMAN, Circuit Judge.
[¶ 1.] Sioux Falls Shopping News, Inc., (Shopping News) appeals from the circuit court's judgment affirming the decision of the South Dakota Department of Revenue and Regulation (Department) that the money Shopping News paid for its delivery and distribution services was subject to the use tax. We affirm.
FACTS
[¶ 2.] Shopping News publishes a weekly advertiser distributed free to the general public in the Sioux...
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