Legal Opinion
Doctor's Associates, Inc. v. Department of Revenue & Regulation
South Dakota Supreme Court
Decided March 1, 2006No. 23744PublishedCited by 1 opinion
1Opinion of the Court
KONENKAMP, Justice.
[¶ 1.] Doctor’s Associates, Inc., headquartered in Milford, Connecticut, owns the international Subway fast-food restaurant franchise. South Dakota has fifty-three restaurants in the Subway chain. Subway collects an 8% “royalty” fee from each franchisee’s weekly gross sales. After an audit, the Department of Revenue and Regulation determined that Subway’s royalty fees constitute taxable gross receipts. Since Subway failed to report these fees on its sales tax returns, the Department issued a certificate of assessment for sales tax and interest. Subway contested the…
2Cases cited6 opinions
- Sopko v. C & R Transfer Co., Inc.South Dakota Supreme Court · 1998
- In Re the State Sales & Use Tax Liability of Pam Oil, Inc.South Dakota Supreme Court · 1990
- State, Department of Revenue v. Sanborn Telephone CooperativeSouth Dakota Supreme Court · 1990
- WATERTOWN COOP. ELEVATOR v. Dept. of Rev.South Dakota Supreme Court · 2002
- Western Wireless Corp. v. Department of RevenueSouth Dakota Supreme Court · 2003
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3Cited by1 opinion
- Midwest Railcar Repair, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015