Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue

WILBUR, Justice.

[¶ 1.] Taxpayer challenged the South Dakota Department of Revenue’s certificate of assessment for use tax on parts and materials taxpayer used in its service of railcars for two affiliated companies. In a separate proceeding, taxpayer appealed the Department’s denial of its refund requests for sales tax paid on its service of railcars received in South Dakota but delivered and used outside South Dakota. The Department consolidated the proceedings for an administrative hearing. The hearing examiner, and ultimately the Secretary of the Department, affirmed the certificate of…