In Re the Sales Tax Liability of USA Tire Management Systems, Inc.

ZINTER, Justice.

[¶ 1.] USA Tire Management Systems Inc. contests a sales .tax .assessment on gross receipts it received under a contract to “take title to, remove, and transport” tires and casings 1 from a foreclosed property that a bank was trying to sell. The circuit court affirmed the assessment. We affirm.

Facts and Procedural History ■

[¶2.] USA Tire sells used tires. It also re-purposes used tires and casings into water tanks, snowplows, and manure spreaders. Great Western Bank foreclosed on a Sioux Falls business that dealt in tires. USA Tire initially assisted Great Western in…