Court Opinion

ID: 9685589
Source: CourtListenerOpinion
Date Created: 2023-08-24 14:50:39.745045+00
Date Added: 2024-06-11T09:06:39.529153
License: Public Domain

HANSON, Judge
(dissenting).
For purposes of the South Dakota Sales and Service Tax the term “ ‘Gross receipts’ means the amount received in money, credits, property, or other money’s worth in consideration of sales at retail within this state”. SDCL 10-45-1(2).
The Pioneer Market imposes a $2.00 membership fee from each of its customers for the privilege of purchasing goods, wares, and merchandise at retail. This membership fee, in my opinion, is subject to our Sales Tax as it is charged and received by the Market solely “in consideration of sales at retail.”