FIRST GOLD v. DEPT. OF REVENUE & REGULATION

No. 27055.

857 N.W.2d 601 (2014)

2014 S.D. 91

FIRST GOLD, INC., Mineral Palace, LP and Four Aces Gaming, LLC, Plaintiffs and Appellants, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellee.

Supreme Court of South Dakota.

Decided December 17, 2014.


Attorney(s) appearing for the Case

Sandra Hoglund Hanson of Davenport, Evans, Hurwitz & Smith, LLP, Sioux Falls, South Dakota, Attorneys for plaintiffs and appellants.

Marty J. Jackley , Attorney General, Jared C. Tidemann , Jeromy J. Pankratz , Assistant Attorneys General, Pierre, South Dakota, Attorneys for defendant and appellee.


[¶ 1.] Three Deadwood casinos jointly brought a declaratory judgment action in circuit court seeking a ruling that their "free play" promotional programs are not subject to gaming tax under SDCL chapter 42-7B. After an adverse ruling in circuit court, the casinos appealed.

Background

[¶ 2.] First Gold...

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