Legal Opinion
Butler MacHinery Co. v. South Dakota Department of Revenue
South Dakota Supreme Court
Decided November 6, 2002No. NonePublishedCited by 13 opinions
1Opinion of the Court
LOVRIEN, Circuit Judge.
[¶ 1.] Butler Machinery (Butler) appeals a Department of Revenue (DOR) ruling that it must pay use tax on the parts that it uses to repair and maintain its rental fleet. We affirm.
FACTS AND PROCEDURAL HISTORY
[¶ 2.] Butler’s business is the sale, lease, and repair of heavy construction equipment. Under the lease agreements it has with its customers, Butler must maintain the leased equipment. To make these repairs, Butler purchases repair parts from its suppliers. Butler does not pay sales tax on these parts at the time of purchase. As equipment needs to be repaired,…
2Cases cited10 opinions
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- Thermoset Plastics, Inc. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- Robinson & Muenster Associates, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1999
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- State v. DeLaRosaSouth Dakota Supreme Court · 2003
- Citibank, N.A. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
- In the Matter of Estate of SiebrasseSouth Dakota Supreme Court · 2004
- Sioux Falls Shopping News, Inc. v. Department of Revenue & RegulationSouth Dakota Supreme Court · 2008
- Paul Nelson Farm v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2014
8 more not listed; retrieve them via the Exa API.