NORTHERN BORDER PIPELINE v. DEPT. OF REV.

Nos. 27152, 27166.

868 N.W.2d 580 (2015)

2015 S.D. 69

NORTHERN BORDER PIPELINE COMPANY, Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Filed August 5, 2015.


Attorney(s) appearing for the Case

Sandra Hoglund Hanson , Catherine A. Tanck of Davenport, Evans, Hurwitz & Smith, LLP, Sioux Falls, SD, Attorneys for appellee.

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


[¶ 1.] Northern Border Pipeline Company operates an interstate pipeline business that provides transportation services to natural gas owners who desire to ship their gas. The South Dakota Department of Revenue (Department) assessed Northern Border for use tax on the value of the shippers' gas that the shippers allowed Northern...

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