Friessen Const. Co., Inc. v. Erickson

DOYLE, Justice.

Respondent taxpayers sued the Minnehaha County Treasurer and the South Dakota Secretary of Revenue for a refund of taxes paid under protest. The taxpayers, who installed concrete pipe for the City of Sioux Falls, were subjected to a usé tax on the pipe pursuant to SDCL 10-46-5 even though they had never held title to it. The taxpayers contend that SDCL 10-46-5, when read with SDCL 10-46-1(2), does not impose a tax on them, or, in the alternative, that SDCL 10-46-5 is void as inconsistent with Art. XI, § 5 of the South Dakota Constitution. The trial court found for the taxpayers…