Legal Opinion
In Re the State Sales, Use & Excise Tax Liability of Diagnostic Medical Systems, Inc.
South Dakota Supreme Court
Decided November 25, 1987No. 15738PublishedCited by 3 opinions
1Opinion of the Court
HEEGE, Circuit Judge.
The issue to be resolved in this case is whether certain diagnostic medical equipment which is sold, installed and serviced by Diagnostic Medical Systems, Inc. in South Dakota hospitals and medical facilities is subject to the Contractors’ Excise Tax on materials used in “realty improvement contracts” as contemplated by SDCL ch. 10-46A. To state the issue somewhat more simply, “Is such equipment a ‘fixture’ when installed in a hospital or diagnostic medical facility?”
The Department of Revenue concluded that such equipment was taxable. The Department’s decision was…
2Cases cited6 opinions
- Matter of City of New York (Whitlock Ave.)New York Court of Appeals · 1938
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Dakota Harvestore Systems, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1983
- City of Huron v. JelgerhuisSouth Dakota Supreme Court · 1959
- Metropolitan Life Ins. v. JensenSouth Dakota Supreme Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Brink Electric Construction Co. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- Brink Electric Construction Co. v. State, Department of RevenueSouth Dakota Supreme Court · 1991