Legal Opinion
In Re the State Sales & Use Tax Liability of Townley
South Dakota Supreme Court
Decided December 30, 1987No. 15547PublishedCited by 12 opinions
1Opinion of the CourtSabers, Justice
(on reassignment).
Department of Revenue (Department) appeals a circuit court decision that National owed no sales tax on gasoline reimbursements and personal accident insurance (PAI) receipts.
Facts
Page J. Townley, d/b/a National Car Rental (National), owns and operates a na*399tional car rental franchise with branches in Pierre and Rapid City, South Dakota. National’s books and records from April 1982 through April 1985 were audited by Department. A state and city sales and use tax of $5,537 and interest of $2,348 were assessed for a total of $7,885.
Department determined that National failed to…
2Cases cited16 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Meyer v. State Board of EqualizationCalifornia Supreme Court · 1954
- Johnson v. Skelly Oil Co.South Dakota Supreme Court · 1984
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- State, Department of Revenue v. Sanborn Telephone CooperativeSouth Dakota Supreme Court · 1990
- Butler MacHinery Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2002
- Graceland College Center for Professional Development & Lifelong Learning, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2002
- Lutherans Outdoors in South Dakota, Inc. v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1991
7 more not listed; retrieve them via the Exa API.