Berdahl v. Gillis
South Dakota Supreme Court
1Opinion of the CourtRentto, J.
The legislature in its 1965 session broadened the base of our sales tax by extending it to certain services and professions. The petitioner, a citizen, resident and taxpayer of the state, licensed to practice law therein and engaged in the active practice thereof, claiming that such act is unconstitutional, on May 13, 1965, instituted this proceeding for a writ of prohibition to restrain the respondent from taking any action thereunder. His right to maintain the proceeding is not questioned. On June 17, 1965 the trial court held the law to be constitutional and denied his application. This…
2Cases cited13 opinions
- Boe v. FossSouth Dakota Supreme Court · 1956
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Utah Hotel Co. v. Industrial CommissionUtah Supreme Court · 1944
- Wall v. FennerSouth Dakota Supreme Court · 1956
- Affiliated Distillers Brands Corp. v. GillisSouth Dakota Supreme Court · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Lee Enterprises, Inc v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
- Oahe Conservancy Subdistrict v. JanklowSouth Dakota Supreme Court · 1981
- Clem v. City of YanktonSouth Dakota Supreme Court · 1968
- State v. BowkerSouth Dakota Supreme Court · 2008
- Petersen v. Hinky DinkySouth Dakota Supreme Court · 1994
15 more not listed; retrieve them via the Exa API.