Nash Finch Co. v. South Dakota Department of Revenue

312 N.W.2d 470 (1981)

NASH FINCH COMPANY, d/b/a Prairie Market Stores, Appellee,

v.

SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

No. 13435.

Supreme Court of South Dakota.

Argued October 1, 1981.

Decided November 18, 1981.

Thomas J. Welk of Boyce, Murphy, McDowell & Greenfield, Sioux Falls, for appellee.

Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant; Mark V. Meierhenry, Atty. Gen., Pierre, on the brief.

DUNN, Justice.

The South Dakota Department of Revenue appeals from an order and judgment of the circuit court which found that the membership fee paid to Prairie Market Stores (appellee) was…