Van Emmerik v. State

FOSHEIM, Justice.

This is a class action brought by Larry Van Emmerik (appellant) for himself and on behalf of all residents of South Dakota who, since January 1,1976, have paid a four percent sales tax on their gas and electric utility bills. From the circuit court’s order of dismissal, this appeal is taken. We affirm in part, reverse in part, and remand.

The action originally sought a one percent refund from the State of South Dakota and from all retailers engaged in the sale, furnishing or service of gas, electricity or water since January 1, 1976, which appellant claims was collected in…