Legal Opinion
Magellan Pipeline Co. v. South Dakota Department of Revenue & Regulation
South Dakota Supreme Court
Decided September 4, 2013No. 26553PublishedCited by 12 opinions
1Opinion of the Court
GILBERTSON, Chief Justice.
[¶ 1.] Magellan Pipeline Company, LP (Magellan) appeals a sales tax assessment by the Department of Revenue and Regulation (the Department) on additive injection and equipment calibration pipeline services. The Hearing Examiner, Department Secretary, and circuit court found that Magellan’s additive injection and equipment calibration pipeline services are non-exempt from tax under SDCL 10-45-12.1. We reverse.
FACTS
[¶ 2.] We rely on the parties’ stipulated facts. Magellan is a Delaware limited partnership headquartered in Tulsa, Oklahoma. Magellan’s principal business…
2Cases cited10 opinions
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- State Ex Rel. Department of Transportation v. ClarkSouth Dakota Supreme Court · 2011
- Watertown Coop. Elevator Ass'n v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2001
- Matthews v. South Dakota Department of Social ServicesSouth Dakota Supreme Court · 2012
- State, Department of Revenue v. Sanborn Telephone CooperativeSouth Dakota Supreme Court · 1990
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Pitt-Hart v. Sanford USD Medical CenterSouth Dakota Supreme Court · 2016
- Healy Ranch v. HealySouth Dakota Supreme Court · 2022
- Farm Bureau Life Ins. Co. v. DollySouth Dakota Supreme Court · 2018
- In re Declaratory Ruling re SDCL 62-1-1(6)South Dakota Supreme Court · 2016
- Northern Border Pipeline Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
7 more not listed; retrieve them via the Exa API.