Legal Opinion
Graceland College Center for Professional Development & Lifelong Learning, Inc. v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided November 26, 2002No. NonePublishedCited by 11 opinions
1Opinion of the Court
AMUNDSON, Retired Justice.
[¶ 1.] The South Dakota Department of Revenue (Department) assessed taxes against SkillPath, a division of Graceland College Center for Professional Development and Lifelong Learning, Inc. (Skill-Path), for seminars and services provided by the corporation in South Dakota. Skill-Path contested the certificate of assessment with the Secretary of Revenue, alleging it should be exempt from certain taxes. The Department upheld the certificate. SkillPath appealed the Department’s decision to circuit court, and the decision was affirmed. SkillPath appeals, and we affirm.
FAC…
2Cases cited23 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
- Caldwell v. John Morrell & Co.South Dakota Supreme Court · 1992
- Meyerink v. Northwestern Public Service Co.South Dakota Supreme Court · 1986
- State v. Big HeadSouth Dakota Supreme Court · 1985
18 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Magellan Pipeline Co. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2013
- Sioux Falls Shopping News, Inc. v. Department of Revenue & RegulationSouth Dakota Supreme Court · 2008
- Cooperative Agronomy Services v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2003
- In Re the Appeal of Graceland College CenterCourt of Appeals of Kansas · 2008
- Mauch v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2007
6 more not listed; retrieve them via the Exa API.