At & T Corp. v. South Dakota Department of Revenue

KONENKAMP, Justice.

[¶ 1.] In this appeal challenging excise and sales tax assessments, we first address the question whether gross receipts from the sale and installation of telephone switching devices are subject to contractor’s excise tax. We hold that even if the devices are not fixtures because they create no improvement to realty, their sale and installation are nonetheless subject to excise tax under the expanded reach of our revised tax laws. Second, in its sales and use tax audit, the Department of Revenue refused to accept certain tax records offered in electronic form. When the…