Legal Opinion
State v. Dorhout
South Dakota Supreme Court
Decided March 9, 1994No. 18249PublishedCited by 10 opinions
1Opinion of the Court
SABERS, Justice.
State appeals the dismissal of sales tax charges against Defendant. We reverse.
Facts
Defendant Dorhout owns Town and Country Implement (T & C), a farm implement dealership in Rock Valley, Iowa. On March 10, and June 5,1989, Department of Revenue (Department) sent letters to Dorhout informing him that he must be licensed to engage in business in South Dakota and remit sales tax to the State. Dorhout did not respond to either letter. A third letter, known as the “last chance letter,” was sent on August 29, 1989. It informed Dorhout that the matter was being assigned to the…
2Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Hieb v. OppSouth Dakota Supreme Court · 1990
- State v. BingenSouth Dakota Supreme Court · 1982
- Hope Evangelical Lutheran Church v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1990
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- Meyer v. SantemaSouth Dakota Supreme Court · 1997
- State v. Springer-ErtlSouth Dakota Supreme Court · 1997
- State v. NikolaevSouth Dakota Supreme Court · 2000
- State v. CameronSouth Dakota Supreme Court · 1999
5 more not listed; retrieve them via the Exa API.