Legal Opinion
In Re the State Sales & Use Tax Liability of Townley
South Dakota Supreme Court
Decided December 30, 1987No. 15547Published
1Opinion of the Court
417 N.W.2d 398 (1987)
In the Matter of the State Sales and Use Tax Liability of Page J. TOWNLEY, Jr. d/b/a National Car Rental Rapid City Regional Airport.
No. 15547.
Supreme Court of South Dakota.
Considered on Briefs April 22, 1987.
Decided December 30, 1987.
Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant South Dakota Dept. of Revenue; Mark V. Meierhenry, Atty. Gen., on brief.
Robert L. Varilek, Rapid City, for appellee Townley.
SABERS, Justice (on reassignment).
Department of Revenue (Department) appeals a circuit court decision that National owed no sales tax on gasoline reimbursements…
Also in this document: Dissent.
2Cases cited32 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Permann v. South Dakota Department of Labor, Unemployment Insurance DivisionSouth Dakota Supreme Court · 1987
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- Hartpence v. Youth Forestry CampSouth Dakota Supreme Court · 1982
- Meyer v. State Board of EqualizationCalifornia Supreme Court · 1954
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