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WARD CO., INC. v. DEPARTMENT OF REVENUE

No. 12612.

284 N.W.2d 883 (1979)

WARD COMPANY, INC., d/b/a Ward Motor-Inn, Respondent, v. DEPARTMENT OF REVENUE, State of South Dakota, Appellant.

Supreme Court of South Dakota.

Decided November 7, 1979.

Attorney(s) appearing for the Case

Carlyle E. Richards of Ronayne & Richards, Aberdeen, for respondent.

Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant.

DUNN, Justice.

In an action brought by the South Dakota Department of Revenue (Department), Mr. Greg Stevens, hearing examiner, determined that Ward Company, Inc., d/b/a Ward Motor-Inn (Ward), was not liable for sales tax and penalties for the period from January 1, 1977, through June 20, 1977. This proposal was rejected by the Secretary of Revenue (Secretary), who ordered Ward to pay sales tax and penalties amounting to

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