Karras v. State, Department of Revenue

WUEST, Chief Justice.

Chris Karras (Karras), d/b/a the TimeOut Steakhouse and Restaurant in Sioux Falls, South Dakota, appeals a circuit court judgment ordering him to pay additional sales taxes and interest because he un- dérreported his gross sales for 1980 through 1982. We affirm in part and reverse in part.

Karras owned and operated the TimeOut Steakhouse and Restaurant from 1975 until 1985. In February, 1988, the South Dakota Department of Revenue (Department) conducted a routine sales and use tax audit of Karras’ books and records. This audit concerned the period from January, 1980,…