Legal Opinion
Thermoset Plastics, Inc. v. State, Department of Revenue
South Dakota Supreme Court
Decided July 3, 1991No. 17273, 17286PublishedCited by 25 opinions
1Opinion of the Court
PROCEDURAL HISTORY/ISSUES
HENDERSON, Justice.
The Department of Revenue conducted a sales and use tax audit of Thermoset Plastics, Inc. (Thermoset) for the period of Sep tember, 1986 through June, 1988. It was determined that Thermoset under-reported tangible personal property and services purchased for use in South Dakota. It was assessed $9,713 plus interest.
Thermoset challenged the additional assessment whereupon an administrative hearing was held. The Secretary of Revenue basically affirmed the audit assessment on October 11, 1989, and Thermoset appealed to the circuit court. The circuit…
2Cases cited10 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
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Application of VeithSouth Dakota Supreme Court · 1978
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- In Re Real Estate Tax Exemption for Black Hills Legal Services, Inc.South Dakota Supreme Court · 1997
- Sioux Valley Hospital Ass'n v. StateSouth Dakota Supreme Court · 1994
- Robinson & Muenster Associates, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1999
20 more not listed; retrieve them via the Exa API.