Legal Opinion
Northwestern National Bank of Sioux Falls v. Gillis
South Dakota Supreme Court
Decided February 2, 1967No. File 10362PublishedCited by 28 opinions
1Opinion of the Court
The first question raised in this appeal is whether plaintiff, a duly chartered national bank, is liable for sales tax claimed by the state to be due it on food and refreshments served and sold by the bank to its employees and guests in a cafeteria maintained by it for the convenience of those so served. In this division the citations of applicable sales tax statutes will be to sections of the South Dakota Code of 1939 (SDC). While there were some amendments, they were not such as to change the result.
SDC 57.3201 provides:
"There is hereby imposed as a tax upon the privilege of engaging in…
2Cases cited18 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- Felt & Tarrant Manufacturing Co. v. GallagherSupreme Court of the United States · 1939
13 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Owens v. City of BeresfordSouth Dakota Supreme Court · 1972
- Matter of Estate of GossmanSouth Dakota Supreme Court · 1996
- In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-STSouth Dakota Supreme Court · 1997
- House of Seagram, Inc. v. Assam Drug Co.South Dakota Supreme Court · 1968
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
23 more not listed; retrieve them via the Exa API.