South Dakota Supreme Court July 29, 1998, None (Blood Systems, Inc. v. South Dakota Department of Revenue)

AMUNDSON,-Justice.

[¶ 1.] Blood Systems, Inc. (BSI) challenged an assessment made by the Department of Revenue (Department). Eventually, the case reached the circuit court which found that BSI met the requirements of SDCL 10^45-10 as a charitable organization and was exempt from .the payment of sales tax for its purchases. Department appeals. We affirm.

FACTS

[¶ 2.] Blood Systems, Inc.