H & R Roofing of South Dakota, Inc. v. Department of Revenue

MILLER, Chief Justice.

[¶ 1.] The South Dakota Department of Revenue (DOR) appeals the circuit court decision reversing DOR’s assessment of municipal use taxes against H & R. We reverse.

FACTS

[¶ 2.] H & R is a roofing contractor. It receives and stores bulk quantities of roofing materials in its rural Lincoln County warehouse. H & R pays the South Dakota state sales tax due and owing on the materials at the time they are delivered to its warehouse, but, as the warehouse is not located in a municipal taxing jurisdiction, no municipal use tax is due at that time. H & R sends these materials to…