South Dakota Supreme Court December 30, 1987, 15547 (In Re the State Sales & Use Tax Liability of Townley)

combined-opinion

417 N.W.2d 398 (1987) In the Matter of the State Sales and Use Tax Liability of Page J. TOWNLEY, Jr. d/b/a National Car Rental Rapid City Regional Airport. No. 15547. Supreme Court of South Dakota. Considered on Briefs April 22, 1987. Decided December 30, 1987. Gene R. Woodle, Asst. Atty. Gen., Pierre, for appellant South Dakota Dept. of Revenue; Mark V. Meierhenry, Atty. Gen.