BLACK HILLS TRUCK v. DEPT. OF REVENUE

No. 27413.

881 N.W.2d 669 (2016)

2016 S.D. 47

BLACK HILLS TRUCK & TRAILER, INC., License No. 1020-0886-ST, Dakota Volvo Trucks, Inc., License No. 1015-3946-ST, North Cliff Used & Rebuilt Truck Parts, Inc., License No. 1016-4988-ST, SFK Leasing, Inc., License No. 1015-0596-ST, Sioux Falls Kenworth, Inc., License No. 1015-4684-ST, Sioux Falls Trailer Sales, Inc. (Sioux Falls, SD), License No. 1016-0511-ST, and Sioux Falls Trailer Sales, Inc. (Watertown, SD), License No. 1016-0513-ST, Appellants, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of South Dakota.

Decided June 22, 2016.


Attorney(s) appearing for the Case

David L. Edwards , Breit Law Office, PC, Sioux Falls, South Dakota, Attorneys for appellants.

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


[¶ 1.] The South Dakota Department of Revenue subjected Black Hills Truck & Trailer and other corporations owned by North American Truck & Trailer, Inc., (collectively Taxpayers) to a sales-and-use-tax audit. The audit uncovered errors regarding Taxpayers' reporting of use...

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