Legal Opinion
Jackpine Gypsies Motorcycle Club v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided November 5, 1986No. 15163PublishedCited by 8 opinions
1Opinion of the Court
WUEST, Chief Justice (on reassignment).
The South Dakota Department of Revenue (Department) appeals from a circuit court decision reversing an order of the South Dakota Secretary of Revenue (Secretary) which directed the Jackpine Gypsies Motorcycle Club, Inc. and the Black Hills Motorcycle Classic, Inc. (Clubs) to pay retail sales tax due on the ticket sales from their annual Black Hills Motorcycle Classic. We reverse.
The Clubs are nonprofit corporations that sponsor the Black Hills Motorcycle Classic and Rally (Classic). The Classic is a week-long series of motorcycle events held in Sturgis…
2Cases cited7 opinions
- State, Division of Human Rights Ex Rel. Miller v. MillerSouth Dakota Supreme Court · 1984
- Application of VeithSouth Dakota Supreme Court · 1978
- Baker v. JacksonSouth Dakota Supreme Court · 1985
- Kienast v. Sioux Valley Co-OpSouth Dakota Supreme Court · 1985
- Raml v. Jenkins Methodist HomeSouth Dakota Supreme Court · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- Sturgis Motorcycle Rally, Inc. v. Rushmore Photo & Gifts, Inc.Court of Appeals for the Eighth Circuit · 2018
- Meyer v. SantemaSouth Dakota Supreme Court · 1997
- In Re the State Sales & Use Tax Liability of Pam Oil, Inc.South Dakota Supreme Court · 1990
- State v. QuinnSouth Dakota Supreme Court · 2001
3 more not listed; retrieve them via the Exa API.