Bayer v. Johnson

FOSHEIM, Chief Justice.

This is an administrative appeal from a decision of the South Dakota Secretary of Revenue (Secretary) which denied Barry E. Bayer’s application for a refund of sales tax paid under protest. The circuit court affirmed the Secretary. We reverse.

Appellant' candidly states he is engaged in the bookmaking business and the facts seem essentially undisputed. SDCL 10-45-5.2, by reference, subjects bookmaking to the retail sales and service tax. 1 Mr. Bayer holds a retail occupational sales tax license for a service business in the area of amusements.

lt is also undisputed that…