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categories. The Department of Revenue challenged the ruling, saying the lodge was the end consumer of the goods. But the Supreme Court reviewed the full case upon request by Paul Nelson Farm and ruled entirely in the lodge's favor.
• "The Department compares Paul Nelson Farm to a janitor, who uses cleaning supplies to enhance or improve the service purchased by his customer. However, this analogy ignores the actual transfer of goods in this case," states the decision. "A janitor's customer never gains a right or interest in the janitor's cleaning supplies."
• The hunting packages cost between $4,395 and $5,895 and included a 5 percent sales tax in 2007.
• Lodge owner Paul Nelson was still reviewing the ruling Thursday morning.
• "I'm happy with it," Nelson said. "I know it was the best decision."
• The Department of Revenue declined comment, saying it also was still reviewing the impact of the decision.
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Former SD legislator James 'Jack' Jones dies at 87
• PIERRE, S.D. (AP) -- Gov. Dennis Daugaard says former South Dakota legislator James "Jack" Jones has died.
• Daugaard says Jones, of Miller, died Wednesday, at age 87.
• Jones served from 1987 to 1988 in the South Dakota House of Representatives.
• Daugaard has ordered flags lowered to half-staff at the Capitol on Tuesday, the day of Jones' funeral.
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Crazy Horse sculptor's widow dies, project ongoing
CARSON WALKER, Associated Press
• SIOUX FALLS, S.D. (AP) -- Ruth Ziolkowski, who carried on her late husband's dream of honoring Native Americans by carving the massive likeness of warrior Crazy Horse into the Black Hills in South Dakota, has died. She was 87.
• Ziolkowski, a soft-spoken visionary, oversaw the ongoing project until she entered hospice care in April, a month after her cancer diagnosis. She died Wednesday night in Rapid City, memorial spokesman Mike Morgan said.
• "Ruth Ziolkowski, the remarkable matriarch of Crazy Horse Memorial, was loved and admired by millions who were inspired by her example to 'never forget your dreams,'" said Jack Marsh, a member of Crazy Horse Memorial Foundation. "Ruth, as much as anyone, advanced reconciliation between the Native and non-Native (Continued on page 27)
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