Legal Opinion
Watertown Coop. Elevator Ass'n v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided May 2, 2001No. NonePublishedCited by 24 opinions
1Opinion of the Court
KONENKAMP, Justice.
[¶ 1.] In this administrative proceeding, we (1) review the timeliness of the appeal, (2) decide whether charges for providing production specialists may be taxed as payments for “services” under SDCL 10-46-2.1, and (3) examine a finding by the circuit court classifying as arbitrary the Secretary of Revenue’s decision. We conclude that the appeal is timely, and we reverse the circuit court’s ruling that the charges were not taxable.
Background
[¶ 2.] Watertown Coop. Elevator Association and Farmers Union Oil Co. (the taxpayers) sell agronomy products to farmers and ranchers.…
2Cases cited14 opinions
- Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
- In Re Application of SDDS, Inc.South Dakota Supreme Court · 1991
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
- Grand State Property, Inc. v. Woods, Fuller, Shultz, & Smith, P.C.South Dakota Supreme Court · 1996
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Darling v. West River Masonry, Inc.South Dakota Supreme Court · 2010
- Vollmer v. Wal-Mart Store, Inc.South Dakota Supreme Court · 2007
- Haynes v. FordSouth Dakota Supreme Court · 2004
- Magellan Pipeline Co. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2013
- Peterson v. Evangelical Lutheran Good Samaritan SocietySouth Dakota Supreme Court · 2012
19 more not listed; retrieve them via the Exa API.