Puetz Corp. v. South Dakota Department of Revenue

KERN, Justice.

[¶ 1.] After an audit of the taxpayer’s construction management at-risk services, the South Dakota Department of Revenue issued a certificate of assessment against the taxpayer’s gross receipts because it determined that the taxpayer’s services were subject to contractor’s excise tax under SDCL 10-46A-1. The taxpayer challenged the assessment and requested a hearing. The taxpayer asserted that its services were not subject to excise tax because it was not a prime contractor engaged in a realty improvement contract when it provided construction management at-risk services.…