Legal Opinion

Watertown Coop. Elevator Ass'n v. South Dakota Department of Revenue

South Dakota Supreme Court

Decided May 2, 2001No. NonePublished

1Opinion of the Court

Unified Judicial System

Watertown Coop. Elevator Association,

License No. 05-004833-ST, 14-005973-ST, 14-006274-ST,

14-006572-ST, 14-007590-ST, 18-003130-ST, 18-003131-ST,

Appellee

v.

South Dakota Department of Revenue

Appellant

and

Farmers Union Oil Co. (Wecota/Faulkton/Onaka)

License No. 25-001-46-215815E-ST-001, 25-002-46021581E-ST-001

Appellee

v.

South Dakota Department of Revenue

Appellant

[2001 SD 56]

South Dakota Supreme Court

Appeal from the Circuit Court of

The Sixth Judicial Circuit

Hughes County, South Dakota

Hon. Lori S. Wilbur, Judge

Robert C. Riter, Jr. Riter, Mayer, Hofer, Wattier & Brown

Pierre,…

2Cases cited16 opinions

  1. Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
  2. In Re Application of SDDS, Inc.South Dakota Supreme Court · 1991
  3. Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
  4. In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
  5. Grand State Property, Inc. v. Woods, Fuller, Shultz, & Smith, P.C.South Dakota Supreme Court · 1996

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