South Dakota Supreme Court May 26, 1969, File No. 10591 (Servall Towel & Linen Supply Co. v. Division of Taxation)

HANSON, Judge.

The question presented on this appeal by the State of South Dakota is whether or not laundry service rendered by a laundry to a linen and towel supply company is a taxable transaction under the Retail Occupational Sales Tax Act.