Legal Opinion
Modern Merchandising, Inc. v. Department of Revenue
South Dakota Supreme Court
Decided December 10, 1986No. 15257PublishedCited by 23 opinions
1Opinion of the Court
FOSHEIM, Justice.
This is an appeal from a circuit court judgment affirming a Department of Revenue (Department) order assessing use tax *471and interest against LaBelle’s. We reverse.
LaBelle’s is a Minnesota corporation and a subsidiary of Modern Merchandising. It retails consumer goods by mail order and through stores located in Minnesota, North Dakota, and South Dakota. Department assessed use taxes and interest against La-Belle’s from April 1, 1982 through February 29, 1984, on catalogs and flyers mailed to South Dakota residents. Following a hearing, Department issued an order approving the…
2Cases cited9 opinions
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- Northwestern National Bank of Sioux Falls v. GillisSouth Dakota Supreme Court · 1967
- In Re the Change of Bed Category of Tieszen Memorial Home, Inc., MarionSouth Dakota Supreme Court · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- Val-Pak of Omaha, Inc. v. Department of Revenue of NebraskaNebraska Supreme Court · 1996
18 more not listed; retrieve them via the Exa API.