Legal Opinion
In the Matter of Sales Tax Liability of Pirmantgen
South Dakota Supreme Court
Decided December 23, 2008No. 24758PublishedCited by 1 opinion
1Opinion of the Court
KONENKAMP, Justice.
[¶ 1.] In this sales tax case, the South Dakota Department of Revenue and Regulation appeals a circuit court ruling that a self-storage facility is not subject to sales tax. Because the rental of storage space is not a “service” within the parameters of SDCL 10-45-5.2, we affirm the decision of the circuit court.
Background
[¶ 2.] James Pirmantgen and Patricia Carlson own a self-service storage facility in Sisseton, South Dakota. The Department required them to file a tax return and remit sales tax on a bi-monthly basis. They filed a return and remitted sales tax for the…
2Cases cited5 opinions
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- Watertown Coop. Elevator Ass'n v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2001
- In Re the Sales Tax Liability of Valley Queen CheeseSouth Dakota Supreme Court · 1986
- WATERTOWN COOP. ELEVATOR v. Dept. of Rev.South Dakota Supreme Court · 2002
- Choice Hotels International, Inc. v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2006
3Cited by1 opinion
- In the Matter of Sales Tax Liability of PirmantgenSouth Dakota Supreme Court · 2008