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Legal Opinion

Sioux Falls Shopping News, Inc. v. Department of Revenue & Regulation

South Dakota Supreme Court

Decided April 23, 2008No. 24616PublishedCited by 11 opinions

1Opinion of the Court

BJORKMAN, Circuit Judge.

[¶ 1.] Sioux Falls Shopping News, Inc., (Shopping News) appeals from the circuit court’s judgment affirming the decision of the South Dakota Department of Revenue and Regulation (Department) that the money Shopping News paid for its delivery and distribution services was subject to the use tax. We affirm.

FACTS

[¶ 2.] Shopping News publishes a weekly advertiser distributed free to the general public in the Sioux Falls area. Shopping News contracts with drivers who take the papers from Shopping News’ Sioux Falls headquarters and deliver them to drop-off points within a…

2Cases cited15 opinions

  1. Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
  2. State v. HenjumSouth Dakota Supreme Court · 1996
  3. Matter of Estate of GossmanSouth Dakota Supreme Court · 1996
  4. In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
  5. Rabenberg v. RigneySouth Dakota Supreme Court · 1999

10 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Krsnak v. South Dakota Department of Environment & Natural ResourcesSouth Dakota Supreme Court · 2012
  2. Halbersma v. HALBERSMASouth Dakota Supreme Court · 2009
  3. Magellan Pipeline Co. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2013
  4. TRM ATM Corp. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2010
  5. State v. GuerraSouth Dakota Supreme Court · 2009

6 more not listed; retrieve them via the Exa API.

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