Dakota Drug, Inc. v. Commissioner of Revenue, Relator

Summary

The court held that rebate amounts a wholesale drug distributor is contractually obligated to pay to customers are not included in taxable gross revenues under the Wholesale Drug Distributor Tax. Applying the ordinary meaning of "total amounts received in money or otherwise," the court concluded that Dakota Drug did not come into possession of or receive the rebate amounts, whether provided by account credit or check. The court therefore affirmed summary judgment for Dakota Drug.