Legal Opinion
K Mart Corp. v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided March 7, 1984No. 14283PublishedCited by 31 opinions
1Opinion of the Court
WOLLMAN, Justice.
K Mart appeals from a judgment affirming an order of the South Dakota Department of Revenue (Department) requiring payment of use tax on advertising supplements for the period April 1974, through December 1977. We affirm.
The corporate and general office for K Mart is located at Troy, Michigan. K Mart was audited by an auditor for the Multi-state Tax Commission for sales and use tax for the audit period of April 1, 1974, through December 31, 1977. During that time period there were K Mart outlets in Aberdeen, Rapid City, and Sioux Falls, South Dakota.
K Mart is involved in two…
2Cases cited14 opinions
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Caldor, Inc. v. HeffernanSupreme Court of Connecticut · 1981
- Daily Record Co. v. JamesSupreme Court of Missouri · 1982
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- Application of VeithSouth Dakota Supreme Court · 1978
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.South Dakota Supreme Court · 1989
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- Thermoset Plastics, Inc. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- Modern Merchandising, Inc. v. Department of RevenueSouth Dakota Supreme Court · 1986
26 more not listed; retrieve them via the Exa API.