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TRM ATM v. DEPT. OF REVENUE AND REGULATION

No. 25546.

793 N.W.2d 1 (2010)

2010 S.D. 90

TRM ATM CORPORATION License Nos. — 73-001-931263309E-ET001 73-001-931263309e-ST-001, Plaintiff and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellee.

Supreme Court of South Dakota.

Decided December 8, 2010.

Attorney(s) appearing for the Case

Haven L. Stuck of Lynn, Jackson, Shultz & Lebrun, P.C., Rapid City, South Dakota, J. Scott Morris of J. Scott Morris, P.C., Austin, Texas, Attorneys for plaintiff and appellant.

John T. Richter of South Dakota Department of Revenue and Regulation, Pierre, South Dakota, Attorney for defendant and appellee.

ZINTER, Justice.

[¶ 1.] TRM ATM Corporation (TRM) appeals a sales tax assessment on services it rendered to intermediaries involved in providing automatic teller machine (ATM) banking. The case requires us to consider whether concededly taxable services are subject to sales tax that must be paid by TRM, the provider of the services; or, whether the services are subject to use tax that must be paid by the intermediaries that use TRM's services. If the services...

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