Legal Opinion
In Re the State Sales & Use Tax Liability of Pam Oil, Inc.
South Dakota Supreme Court
Decided August 15, 1990No. 16875PublishedCited by 17 opinions
1Opinion of the Court
WUEST, Chief Justice.
The Department of Revenue (Department) appeals from a circuit court judgment which reversed a judgment entered by the Secretary of Revenue (Secretary) against Pam Oil, Incorporated (Pam Oil) and Pam Warehouse, Incorporated (Pam Warehouse) (collectively referred to as “Pam”). We reverse the judgment of the circuit court.
Pam Oil, a corporation located in Sioux Falls, South Dakota, is a wholesaler and retailer of automobile supplies such as oil, grease, antifreeze, batteries, automobile parts, parts cleaning solvent, paper products, hand cleaner and related items. Pam…
2Cases cited11 opinions
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- Application of Northwestern Bell Tel. Co.South Dakota Supreme Court · 1986
- Finck v. Northwest School District No. 52-3South Dakota Supreme Court · 1988
- Indian Hills Community Church v. County Board of EqualizationNebraska Supreme Court · 1987
- American Concrete Institute v. State Tax CommissionMichigan Court of Appeals · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Sioux Valley Hospital Ass'n v. StateSouth Dakota Supreme Court · 1994
- Butler MacHinery Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2002
- Graceland College Center for Professional Development & Lifelong Learning, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2002
- Paul Nelson Farm v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2014
- Sioux Valley Hospital Ass'n v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1994
12 more not listed; retrieve them via the Exa API.