In Re the Appeal of the Sales Tax Refund Applications of Black Hills Power & Light Co.

FOSHEIM, Justice.

This is an appeal from a circuit court judgment which affirmed a denial of appellants’ claims for sales tax refunds. We reverse and remand.

Appellants are licensed sales tax retailers, engaged as investor-owned utilities in the sale and distribution of gas and electricity to South Dakota customers. Since 1969, the State has collected a sales tax upon appellants’ gross receipts at the rate of four percent. Appellants independently filed refund claims in June of 1979, contending that 1969 legislation did not operate to amend what is now SDCL 10-45-6 to raise the rate from three…