Legal Opinion
In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.
South Dakota Supreme Court
Decided March 15, 1989No. 16101PublishedCited by 42 opinions
1Opinion of the Court
MORGAN, Justice.
Department of Revenue (Department) appeals from a circuit court order reversing the administrative decision of Department that assessed a sales tax on Quality Service Railcar Repair Corporation (Rail-car) and remanding back to Department to conduct an evidentiary hearing. We affirm.
Railcar, a subsidiary of General Electric Railcar Service Corporation (General Electric), owns and operates fifteen railroad car repair facilities throughout the United States and Canada. Department conducted an audit of the Sioux Falls, South Dakota, facility for the period of December 1983 through…
2Cases cited10 opinions
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- Johnson v. Skelly Oil Co.South Dakota Supreme Court · 1984
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- State v. GalatiSouth Dakota Supreme Court · 1985
- K Mart Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- State Farm Mutual Automobile Insurance Co. v. WertzSouth Dakota Supreme Court · 1995
- Zoss v. United Building Centers, Inc.South Dakota Supreme Court · 1997
- Aman v. Edmunds Central School District No. 22-5South Dakota Supreme Court · 1992
- Watertown Coop. Elevator Ass'n v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2001
- Tieszen v. John Morrell & Co.South Dakota Supreme Court · 1995
37 more not listed; retrieve them via the Exa API.