Legal Opinion
In the Matter of Sales Tax Liability of Pirmantgen
South Dakota Supreme Court
Decided December 23, 2008No. 24758Published
1Opinion of the Court
2008 SD 127
IN THE MATTER OF THE SALES TAX LIABILITY OF JAMES PIRMANTGEN & PATRICIA CARLSON LICENSE NO. 57-001-000161740T-ST-001.
No. 24758.
Supreme Court of South Dakota.
Opinion Filed December 23, 2008.
Considered on Briefs on August 26, 2008.
JOHN T. RICHTER, SD Dept. of Revenue & Regulation, Pierre, South Dakota, Attorney for appellant SD Dept. of Revenue & Regulation.
GORDON P. NIELSEN of Delaney, Vander Linden, Delaney, Nielsen & Sannes, P.C., Sisseton, South Dakota, Attorneys for appellees Patricia Carlson and James Pirmantgen.
KONENKAMP, Justice.
[¶1.] In this sales tax case, the South Dakota…
2Cases cited6 opinions
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- In Re the Sales Tax Liability of Valley Queen CheeseSouth Dakota Supreme Court · 1986
- WATERTOWN COOP. ELEVATOR v. Dept. of Rev.South Dakota Supreme Court · 2002
- Mauch v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2007
- Choice Hotels International, Inc. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2006
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