State v. Weber

Larry Weber (“Weber”) appeals his conviction for “making a false or fraudulent return in attempting to defeat or evade sales tax.” We reverse and remand.

FACTS

Weber started a private hunting business in South Dakota in April 1989. Weber’s hunting business was incorporated as Wild Wings Upland Game Hunting, Inc. (“Wild Wings”). Kasey Fey (“Fey”), a revenue agent for the State of South Dakota, discovered that Wild Wings had not filed an application for a sales tax license and so he telephoned Weber on November 1, 1989. Fey talked to Weber and sent him an application for a sales tax license.

On…