South Dakota Supreme Court November 6, 2002, None (Butler MacHinery Co. v. South Dakota Department of Revenue)

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LOVRIEN, Circuit Judge.

[¶ 1.] Butler Machinery (Butler) appeals a Department of Revenue (DOR) ruling that it must pay use tax on the parts that it uses to repair and maintain its rental fleet. We affirm.

FACTS AND PROCEDURAL HISTORY

[¶ 2.] Butler’s business is the sale, lease, and repair of heavy construction equipment.