South Dakota – Supreme Court Rules In Favor Of Taxpayer Clears Use Tax Assessment

SALT Report 3369 – Paul Nelson Farms sells hunting packages and charges sales tax on the price to the customer.  The Department assessed use tax on food items provided to the hunter as part of the package.  The South Dakota Supreme Court ruled that the food items and other consumables could be purchased for resale and were not subject to a use tax assessment.

For Further Information:

South Dakota Paul Nelson Farm v SDDRR No. 26795