Legal Opinion
Mauch v. South Dakota Department of Revenue & Regulation
South Dakota Supreme Court
Decided August 22, 2007No. 23966PublishedCited by 7 opinions
1Opinion of the Court
ZINTER, Justice,
(on reassignment).
[¶ 1.] Gary Mauch appeals a Department of Revenue and Regulation decision assessing sales tax on engineering services he provided. Mauch also appeals the Department’s assessment of use tax for accounting and legal services that were provided to Mauch by out-of-state accountants and attorneys. We reverse the assessment of sales tax on the engineering services, affirm the assessment of use tax, and remand.
I
[¶ 2.] Mauch obtained a one-year technical degree in drafting and design technology in 1972. Thereafter, he started working as a draftsman for Beehive…
2Cases cited9 opinions
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- Thermoset Plastics, Inc. v. State, Department of RevenueSouth Dakota Supreme Court · 1991
- WATERTOWN COOP. ELEVATOR v. Dept. of Rev.South Dakota Supreme Court · 2002
- Wharf Resources (USA) Inc. v. FarrierSouth Dakota Supreme Court · 1996
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Magellan Pipeline Co. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2013
- Puetz Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
- Hofer v. Redstone Feeders, LLCSouth Dakota Supreme Court · 2015
- In the Matter of Sales Tax Liability of PirmantgenSouth Dakota Supreme Court · 2008
- In the Matter of Sales Tax Liability of PirmantgenSouth Dakota Supreme Court · 2008
2 more not listed; retrieve them via the Exa API.