In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-ST

SABERS, Justice.

[¶ 1] The Department of Revenue appeals a circuit court decision which reversed an administrative determination that the taxpayer was not entitled to a sales tax refund. We agree with the Department that the sales tax exemption for advertising services does not include the sale of certain tangible personal property by the advertising agency. By notice of review, taxpayer challenges the timeliness of Department’s appeal and the appropriate standard of review.

FACTS

[¶ 2] In November of 1993, Media One, Inc. (Media One), an advertising agency in Sioux Falls, sought a refund of…