Pioneer Markets, Inc. v. Commissioner of Revenue

176 N.W.2d 477 (1970)

PIONEER MARKETS, INC., and Pioneer Foods, Inc., Appellants,

v.

The COMMISSIONER OF REVENUE of the State of South Dakota, Respondent.

No. 10604.

Supreme Court of South Dakota.

April 16, 1970.

Russell C. Molstad, of Molstad & Walker, Sturgis, for appellants.

Gordon Mydland, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for respondent.

BIEGELMEIER, Judge.

The question involved in the appeal is whether the membership fee charged by appellant stores is subject to tax imposed by SDC 57, the South Dakota Retail Occupational Sales Tax. Appellant corporations are engaged in sales of…