MIDWEST RAILCAR REPAIR v. DEPT. OF REVENUE

No. 27265.

872 N.W.2d 79 (2015)

2015 S.D. 92

MIDWEST RAILCAR REPAIR, INC., Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of South Dakota.

Decided November 24, 2015.


Attorney(s) appearing for the Case

Catherine A. Tanck , Sandra Hoglund Hanson of Davenport, Evans, Hurwitz & Smith LLP, Sioux Falls, South Dakota, Attorneys for appellee.

John T. Richter of South Dakota Department of Revenue, Pierre, South Dakota, Attorneys for appellant.


[¶ 1.] Taxpayer challenged the South Dakota Department of Revenue's certificate of assessment for use tax on parts and materials taxpayer used in its service of railcars for two affiliated companies. In a separate proceeding, taxpayer appealed the Department's denial of its refund requests for sales tax paid on its service...

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