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PUETZ CORP. v. DEPT. OF REVENUE

No. 27282.

871 N.W.2d 632 (2015)

2015 S.D. 82

PUETZ CORPORATION a/k/a Puetz Construction, Inc., Plaintiff and Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Defendant and Appellant.

Supreme Court of South Dakota.

Decided November 4, 2015.

Attorney(s) appearing for the Case

Timothy G. Bottum of Morgan Theeler LLP, Mitchell, South Dakota, Attorneys for plaintiff and appellee.

Rosa Yaeger of South Dakota Department of Revenue Pierre, South Dakota, Attorneys for defendant and appellant.

[¶ 1.] After an audit of the taxpayer's construction management at-risk services, the South Dakota Department of Revenue issued a certificate of assessment against the taxpayer's gross receipts because it determined that the taxpayer's services were subject to contractor's excise tax under SDCL 10-46A-1. The taxpayer challenged...

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