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IN RE USA TIRE MANAGEMENT SYSTEMS, INC.

No. 27465.

874 N.W.2d 510 (2016)

2016 S.D. 7

In the Matter of the SALES TAX LIABILITY OF USA TIRE MANAGEMENT SYSTEMS, INC. 389 West Steamboat Dr. Dakota Dunes, SD 57049 License No. 1012-7443-ST.

Supreme Court of South Dakota.

Decided January 27, 2016.

Attorney(s) appearing for the Case

Michael M. Billion of Myers & Billion LLP, Sioux Falls, South Dakota, Attorneys for appellant USA Tire Management Systems, Inc.

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

[¶ 1.] USA Tire Management Systems Inc. contests a sales tax assessment on gross receipts it received under a contract to "take title to, remove, and transport" tires and casings1 from a foreclosed property that a bank was trying to sell. The circuit court affirmed the assessment. We affirm.

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