User uShare Login | Register
Login
Register

Along with posting photos, videos, and stories, your uShare account lets you post Classified Ads, recipes on What's For Dinner, and Announcements.


76° View Weather Current Conditions Sioux Falls Change Location
Set Weather Options

RADAR LOCATION

TEMPERATURE LOCATION

News

[0] My Saved Articles
Find local businesses
on the KELO Pages!

 

SD Supreme Court Sides With Hunting Lodge In Tax Case

May 22, 2014, 8:55 AM by Ben Dunsmoor

SD Supreme Court Sides With Hunting Lodge In Tax Case
PIERRE, SD -

The South Dakota Supreme Court has ruled that one of South Dakota’s premier hunting lodges does not have to pay use tax on items it sells as part of its hunting packages.

Paul Nelson Farm near Agar, South Dakota charges five percent sales tax on its hunting packages. But the South Dakota Department of Revenue and Regulation conducted an audit on the business between 2006 and 2009 and found that the hunting lodge was not paying tax on the food, beverages and ammunition that it purchased for the customers. The Department of Revenue and Regulation said Paul Nelson Farms owed more than $17,000 in unpaid tax and interest.

But attorneys for the lodge argued that since it charges sales tax on the final package it doesn’t have to pay use tax on those items up front.

PREVIOUS COVERAGE: Sales Tax At SD Hunting Lodge Argued To Supreme Court 

On Thursday the South Dakota Supreme Court unanimously agreed with Paul Nelson Farm.

“None of the arguments raised by the Department convince us that a plain reading of the use tax statute imposes a use tax upon the food, beverages and ammunition purchased by Paul Nelson Farm,” South Dakota Supreme Court Chief Justice David Gilbertson wrote.

The justices say since Paul Nelson Farm is essentially reselling the food, beverages, and ammunition and charging a sales tax with the total package it does not also need to pay a use tax.

Paul Nelson Farms Decision.pdf

Previous Story

Next Story


Comments







 
Find Local Businesses on KELO Pages!

View news

You may also like

Charges Filed After Baby Hurt At Day Care

8/19/2014 11:13 AM

A Sioux Falls day care provider faces charges after a child in her care was hospitalized.

Full Story
SUV Driver Ticketed Following Deadly Crash

8/18/2014 11:35 AM

Sioux Falls Police have ticketed a 26-year-old driver for her involvement in a deadly bicycle crash last month.

Full Story
Illinois Man Found Dead In The Black Hills

8/17/2014 11:30 AM

Authorities say a 23-year-old Illinois man who was reported missing in early August was found dead in the Black Hills National Forest.

Full Story
Father In NW Iowa Murder Case Died Of Natural Causes

8/20/2014 9:44 AM

Autopsy results are back on a northwest Iowa man who was found dead along with his wife in July.

Full Story
Sioux Falls Police Searching For Assault Suspect

8/20/2014 11:49 AM

Authorities are looking for a 19-year-old man who assaulted and kidnapped his 17-year-old girlfriend.

Full Story


Events