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VALLEY POWER SYSTEMS v. SD DEPT. OF REV.

28168.

905 N.W.2d 328 (2017)

2017 S.D. 84

VALLEY POWER SYSTEMS, Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of South Dakota.

OPINION FILED December 13, 2017.

Attorney(s) appearing for the Case

JUSTIN L. BELL of May, Adam, Gerdes & Thompson, LLP, Pierre, South Dakota, Attorneys for appellant.

STACY R. HEGGE , South Dakota Department of Revenue, Madison, South Dakota Attorneys for appellee.

[¶ 1.] Valley Power Systems, Inc., contracted to install new exhaust manifolds on five "mobile power units" that were used by a utility company to provide supplemental power at one of its power plants. Valley Power did not pay contractor's excise tax or use tax with respect to the transaction. Following audits of both companies...

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