Sioux Falls Newspapers, Inc. v. Secretary of Revenue

*807SABERS, Justice.

The Department of Revenue (Department) appeals a circuit court decision which reversed an administrative determination of sales tax on retail printing charges and use tax on syndicated materials. We agree with Department’s assessment of sales tax on printing charges but disagree on use tax on syndicated materials.

Facts

Department conducted a sales and use tax audit of the Sioux Falls Argus Leader (Argus) for the years 1982,1983, and 1984. Argus was assessed additional tax and interest for sales and use during this period. The taxes were paid under protest and Argus sued to…