Court Opinion

ID: 9515103
Source: CourtListenerOpinion
Date Created: 2023-08-06 22:53:47.391963+00
Date Added: 2024-06-11T09:06:24.894364
License: Public Domain

GILBERTSON, Chief Justice
(concurring in result).
[¶ 29.] I agree with this Court that factually, the CAS fertilizer storage service is not exempt from South Dakota sales tax. However, this Court’s reliance upon Watertown Coop. Elevator Association v. South Dakota Department of Revenue, 2001 SD 56, 627 N.W.2d 167, causes me to concur only in result. I continue to believe that Watertown Coop was improperly decided by this Court for the reasons set forth in my dissent. Watertown Coop., 2001 SD 56, ¶ 20, 627 N.W.2d at 173 (Gilbertson, J., dissenting).