781 N.W.2d 655 James W. FARMER, f/d/b/a J.W. Farmer Associates, Inc., Plaintiff and Appellee, v. SOUTH DAKOTA DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellant. No. 25095.Supreme Court of South Dakota.Argued on August 25, 2009. Decided April 21, 2010. Appeal from the Circuit Court of the Sixth Judicial Circuit, Hughes County, Kathleen F. Trandahl, J. […]