1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 847 N.W.2d
  5. 847 N.W.2d 550 (2014)
 

PAUL NELSON FARM v. DEPT. OF REVENUE

Nos. 26795, 26805.

847 N.W.2d 550 (2014)

2014 S.D. 31

PAUL NELSON FARM, Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided May 21, 2014.

Attorney(s) appearing for the Case

Justin Lee Bell , May, Adam, Gerdes & Thompson, LLP, Pierre, South Dakota, Attorneys for appellee.

John T. Richter , South Dakota Department of Revenue, Pierre, South Dakota, Attorneys for appellant.

GILBERTSON, Chief Justice.

[¶ 1.] The Department of Revenue and Regulation conducted an audit on Paul Nelson Farm and assessed use tax and interest against Paul Nelson Farm for its purchases of food, beverages, and ammunition. Paul Nelson Farm contested the assessment of use tax and appealed to the circuit court. The circuit court held Paul Nelson Farm was not liable for use tax on food, but was liable for use tax on beverages and ammunition. The Department appeals...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases