State Ex Rel. Sioux Falls Motor Co. v. Welsh

This is an appeal from an order overruling a motion to quash an alternative writ of mandamus. The action involves a construction of certain parts of division 3 of'chapter 205, Laws of 1935 (section 33 et seq.), known as the Retail Occupational Sales Tax. The complaint upon which the alternative writ is based alleges that the plaintiff, Sioux Falls -Motor Compan)', is a corporation engaged in the “business or occupation of selling new or unused Ford automobiles, automobile accessories, gas, oils and other repairs, at retail, * * * that incidental to- the sale at retail of said Ford…