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CARSFORSALE.COM, INC. v. S.D. DEPT. OF REVENUE

28472, 28485.

922 N.W.2d 276 (2019)

2019 S.D. 4

CARSFORSALE.COM, INC., Plaintiff and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Defendant and Appellee.

Supreme Court of South Dakota.

OPINION FILED January 9, 2019.

Attorney(s) appearing for the Case

SHAWN M. NICHOLS of Cadwell, Sanford, Deibert & Garry, LLP, Sioux Falls, South Dakota, Attorneys for plaintiff and appellant.

JOHN T. RICHTER of South Dakota Department of Revenue, Pierre, South Dakota, Attorneys for defendant and appellee.

[¶ 1.] The South Dakota Department of Revenue (Department) issued Carsforsale.com (Carsforsale) a certificate of assessment for alleged use tax violations. Carsforsale filed a formal objection to the audit. A hearing was held on the objection before the hearing examiner, who recommended reversing the certificate of assessment...

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