Legal Opinion
In Re Royal Plastics, Inc.'s Request for Refund of State & Municipal Sales & Use Taxes
South Dakota Supreme Court
Decided June 12, 1991No. 17138, 17158-a-FEHPublishedCited by 8 opinions
1Opinion of the Court
HENDERSON, Justice.
PROCEDURAL HISTORY/ISSUES
The Department of Revenue (Department) found Royal Plastics, Inc. (Royal) subject to additional sales and use tax following a routine audit of Royal’s books and records. After an administrative proceeding, the Secretary of Revenue (Secretary) affirmed the Certificate of Assessment in its entirety. This decision was appealed to the Circuit Court of the Third Judicial Circuit. The circuit court reversed the Secretary’s order in part and ruled that:(1) SDCL 10-46-5 applies to a manufacturing contractor such as Royal;(2) For capitalized molds, Royal’s…
2Cases cited7 opinions
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- Deuschle v. Bak Construction Co.South Dakota Supreme Court · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sioux Valley Hospital Ass'n v. StateSouth Dakota Supreme Court · 1994
- State v. DorhoutSouth Dakota Supreme Court · 1994
- In Re State & Municipal Sales & Use Tax Liability of K.O. Lee Co.South Dakota Supreme Court · 1992
- In Re Royal Plastics, Inc.'s Request for Refund of State & Municipal Sales & Use TaxesSouth Dakota Supreme Court · 1991
- In Re State & Municipal Sales & Use Tax Liability of K.O. Lee Co.South Dakota Supreme Court · 1992
3 more not listed; retrieve them via the Exa API.