Robinson & Muenster Associates, Inc. v. South Dakota Department of Revenue

AMUNDSON, Justice.

[¶ 1.] South Dakota Department of Revenue (Department) appeals from the circuit court’s determination that transactions between Robinson & Muenster Associates, Inc., (Robinson) and its suppliers were not taxable under South Dakota’s Use Tax. We affirm.

FACTS

[¶ 2.] Robinson is a research, fundrais-ing, and grass roots telecommunications1 business located in Sioux Falls, South Dakota. For purposes of conducting its business, Robinson purchases telematching services2 along with samples and lists of telephone numbers for demographically identified groups or areas (collectively…