In the Matter of Sales Tax Liability of Pirmantgen

[¶ 20.] I respectfully dissent. The Court’s opinion neglects to consider that “ ‘statutes allowing tax exemptions are exactingly and narrowly construed in favor of the taxing entity.’ ” Mauch v. South Dakota Dept. of Revenue and Regulation, 2007 SD 90, ¶ 8, 738 N.W.2d 537, 540 (quoting Watertown Coop. Elevator Ass’n v. SD Dept. of Rev., 2001 SD 56, ¶ 10, 627 N.W.2d 167, 171). The Court initially errs in giving the benefit of the doubt to the taxpayers under the view that this is a question of application of the tax. However, the circuit court in essence found that the taxpayers were exempt…