Legal Opinion
In Re State Sales or Use Tax Liability of Webber Furniture, Scottsbluff, Nebraska
South Dakota Supreme Court
Decided April 9, 1980No. 12670PublishedCited by 16 opinions
1Opinion of the Court
HENDERSON, Justice.
ACTION
Appellant Webber Furniture Company appeals from a judgment of the Circuit Court, Sixth Judicial Circuit, affirming the Secretary of Revenue’s order that appellant collect and remit to the South Dakota Department of Revenue a use tax on all sales made to South Dakota residents, pursuant to the provisions of SDCL Chapters 10-46 and 10-52. We affirm.
FACTS
A hearing was held on May 25, 1977, before a hearing examiner for a determination of the scope of appellant’s tax liability by virtue of its business dealings in the State of South Dakota. The parties stipulated to…
2Cases cited7 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Milwaukee County v. Department of Industry, Labor & Human RelationsWisconsin Supreme Court · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
- In Re the Change of Bed Category of Tieszen Memorial Home, Inc., MarionSouth Dakota Supreme Court · 1984
11 more not listed; retrieve them via the Exa API.