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  5. 837 N.W.2d 402 (2013)
 

MAGELLAN PIPELINE CO. v. DEPARTMENT OF REVENUE AND REGULATION

No. 26553.

837 N.W.2d 402 (2013)

2013 S.D. 68

MAGELLAN PIPELINE COMPANY, LP Lic. No. 1011-0693-ST, Petitioner and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Respondent and Appellee,

Supreme Court of South Dakota.

Decided September 4, 2013.

Attorney(s) appearing for the Case

James E. Moore , Matthew P. Bock of Woods, Fuller, Shultz & Smith, PC, Sioux Falls, South Dakota, Attorneys for petitioner and appellant.

Rosa Yaeger , South Dakota Department of Revenue and Regulation, Pierre, South Dakota, Attorneys for respondent and appellee.

GILBERTSON, Chief Justice.

[¶ 1.] Magellan Pipeline Company, LP (Magellan) appeals a sales tax assessment by the Department of Revenue and Regulation (the Department) on additive injection and equipment calibration pipeline services. The Hearing Examiner, Department Secretary, and circuit court found that Magellan's additive injection and equipment calibration pipeline services are non-exempt from tax under SDCL 10-45-12.1. We reverse.

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