Legal Opinion
Northwestern Public Service Co. v. Housing & Redevelopment Commission
South Dakota Supreme Court
Decided June 9, 1982No. 13469PublishedCited by 11 opinions
1Opinion of the Court
MORGAN, Justice.
This appeal arises from a declaratory judgment which required appellant, Housing and Redevelopment Commission of Aberdeen (HRC), to pay a gross receipts tax on its purchase of electricity from Northwestern Public Service (NWPS). HRC appeals, arguing that it is exempt from payment of such a gross receipts tax by SDCL 10-45-10 and 11-7-72. We affirm the trial court’s ruling that HRC is not exempt from payment of the tax by these provisions.1
HRC, which qualifies as a municipal corporation, owns a 75-unit apartment building and several single-family dwellings in Aberdeen. These…
2Cases cited7 opinions
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Application of VeithSouth Dakota Supreme Court · 1978
- National College of Business v. Pennington CountySouth Dakota Supreme Court · 1966
- South Dakota State Medical Association v. JonesSouth Dakota Supreme Court · 1966
- C. A. Wagner Construction Co. v. City of Sioux FallsSouth Dakota Supreme Court · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- Thermoset Plastics, Inc. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- State v. SondrealSouth Dakota Supreme Court · 1990
- In Re the Sales Tax Liability of Valley Queen CheeseSouth Dakota Supreme Court · 1986
6 more not listed; retrieve them via the Exa API.