Dakota Systems, Inc. v. Viken

MEIERHENRY, Justice.

[¶ 1.] This is an appeal from the trial court’s grant of summary judgment in favor of defendant, Gary Viken, Secretary of the South Dakota Department of Revenue and Regulation (Viken). Plaintiffs’ complaint requested a refund for taxes wrongfully collected and also sought a declaratory judgment that SDCL Chapter 10-33A violates state and federal law.

FACTS

[IT 2.] In the 2003 Legislative Session, the South Dakota Legislature passed House Bill No. 1104, entitled, “An Act to impose an excise tax on the gross receipts of personal communications system, wireless, and cellular…