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IN RE PIRMANTGEN

No. 24758.

759 N.W.2d 291 (2008)

2008 SD 127

In the Matter of the Sales Tax Liability of James PIRMANTGEN & Patricia Carlson License No. 57-001-000161740T-ST-001.

Supreme Court of South Dakota.

Decided December 23, 2008.

Attorney(s) appearing for the Case

John T. Richter, SD Dept. of Revenue & Regulation, Pierre, South Dakota, Attorney for appellant SD Dept. of Revenue & Regulation.

Gordon P. Nielsen of Delaney, Vander Linden, Delaney, Nielsen & Sannes, P.C., Sisseton, South Dakota, Attorneys for appellees Patricia Carlson and James Pirmantgen.

KONENKAMP, Justice.

[¶ 1.] In this sales tax case, the South Dakota Department of Revenue and Regulation appeals a circuit court ruling that a self-storage facility is not subject to sales tax. Because the rental of storage space is not a "service" within the parameters of SDCL 10-45-5.2, we affirm the decision of the circuit court.

Background

[¶ 2.] James Pirmantgen and Patricia Carlson own a self-service storage facility in Sisseton,...

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