Court Opinion

ID: 9725653
Source: CourtListenerOpinion
Date Created: 2023-08-26 11:58:11.528887+00
Date Added: 2024-06-11T18:25:17.640345
License: Public Domain

AMUNDSON, Justice
(concurring specialty)-
[¶ 24] In its brief to this Court, Media One argues that its business is classified in the Standard Industrial Classification Manual under the Business Services section. The legislature has determined that services of a corporation identified in major group 73 of the manual are subject to sales tax pursuant to SDCL 10-45-5.2. This statute states, in part:
The following services enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office Management and Budget, Office of the President, are specifically subject to the tax levied by this chapter; ... business services (Major group 73); ... The services enumerated in this section may not be construed as a comprehensive list of taxable services but rather as a representative list of services intended to be taxable under this chapter, (emphasis added)
Therefore, Media One made an admission of taxability which is dispositive of this appeal. See, e.g., Tuttle v. Tuttle, 399 N.W.2d 876, 878 n. 2 (S.D.1987) (stating that an admission of debt in a brief is binding on the party) (cross-referencing Reichert v. Reichert, 77 *883S.D. 258, 90 N.W.2d 403 (1958) (admission in brief of controverted fact binding on party)).