In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-ST

559 N.W.2d 875 (1997)

1997 SD 17

In the MATTER OF the SALES AND USE TAX REFUND REQUEST OF MEDIA ONE, INC., License No. 51-0180701-ST.

Nos. 19401, 19411.

Supreme Court of South Dakota.

Considered on Briefs December 4, 1996.

Decided February 19, 1997.

Rehearing Denied March 28, 1997.

Jack C. Magee, Special Assistant Attorney General, Pierre, for appellant South Dakota Department of Revenue.

James A. Hertz of Christopherson, Bailin & Anderson, Sioux Falls, for appellee Media One, Inc.

SABERS, Justice.

[¶ 1] The Department of Revenue appeals a circuit court decision which reversed an administrative…