Legal Opinion
In Re Royal Plastics, Inc.'s Request for Refund of State & Municipal Sales & Use Taxes
South Dakota Supreme Court
Decided June 12, 1991No. 17138, 17158-a-FEHPublished
1Opinion of the Court
471 N.W.2d 582 (1991)
In the Matter of ROYAL PLASTICS, INC.'S REQUEST FOR REFUND OF STATE AND MUNICIPAL SALES AND USE TAXES.
Nos. 17138, 17158-a-FEH.
Supreme Court of South Dakota.
Argued February 13, 1991.
Decided June 12, 1991.
Timothy T. Weber, Dept. of Revenue, Pierre, for appellant; Roger A. Tellinghuisen, Atty. Gen. Pierre, on brief.
Catherine A. Tanck, Davenport, Evans, Hurwitz & Smith, Sioux Falls, for appellee.
HENDERSON, Justice.
PROCEDURAL HISTORY/ISSUES
The Department of Revenue (Department) found Royal Plastics, Inc. (Royal) subject to additional sales and use tax following a routine audit…
Also in this document: Concurrence.
2Cases cited10 opinions
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Peterson v. Safway Steel Scaffolds Co. of South DakotaSouth Dakota Supreme Court · 1987
- In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
- Henrichs v. HenrichsSouth Dakota Supreme Court · 1988
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