State v. Guthmiller, 843 N.W.2d 364

Guthmiller, owner of an automotive body repair business in Rapid City, filed sales-tax returns for eight reporting periods claiming exemptions and failed to remit sales tax; he was indicted on eight counts of making false or fraudulent sales tax returns (SDCL 10-45-27.3; 10-45-48.1(1)).
He twice held a sales-tax license; he indicated he was “out of business” causing a cancellation but continued operating and later reapplied after Department inquiry.
Department employees testified they instructed Guthmiller that customers were taxable unless an exemption certificate was provided; he appeared to understand and was given publications explaining sales-tax obligations.
During voir dire at trial, at least five veniremembers identified as Native American; the State exercised peremptory strikes removing three minority-identifiable panelists, and the defense raised Batson objections.
The circuit court denied the Batson challenges without explaining whether it rejected the prima facie showing or the State’s race-neutral reasons; the jury convicted Guthmiller on all counts.
On appeal, the South Dakota Supreme Court affirmed the denial of Guthmiller’s motion for judgment of acquittal (sufficiency of evidence/specific intent) but remanded for the trial court to complete the Batson analysis on the existing record.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the trial court adequately performed the Batson three-step analysis for peremptory strikes	State: provided race-neutral reasons (prior convictions; lack of responsiveness) and contends court implicitly denied challenges at step one	Guthmiller: State struck all minority-identifiable veniremembers; court failed to analyze/expressly accept or reject State’s reasons	Court: Remanded — trial court must complete Batson analysis on existing record; if purposeful discrimination found, convictions vacated and new trial ordered
Whether evidence was sufficient to prove specific intent to defeat or evade tax (denial of judgment of acquittal)	State: evidence showed knowledge of tax duties, continued operation while license cancelled, underreported sales, collected but failed to remit tax, and misleading of investigator — supports specific intent	Guthmiller: claimed good-faith belief sales were exempt due to belief Rapid City was in Indian Country; argued Cheek requires that belief negate specific intent	Court: Affirmed denial of acquittal — jurors could disbelieve claimed good-faith belief given evidence of knowledge and conduct; sufficient for rational juror to find specific intent

Batson v. Kentucky, 476 U.S. 79 (prohibits race-based peremptory strikes; three-step Batson framework)
Johnson v. California, 545 U.S. 162 (clarifies prima facie step and burden-shifting in Batson analysis)
Purkett v. Elem, 514 U.S. 765 (race-neutral explanation need not be persuasive or plausible at step two)
Hernandez v. New York, 500 U.S. 352 (trial court ruling on ultimate issue renders prima facie question moot)
Cheek v. United States, 498 U.S. 192 (good-faith belief can be evidence negating specific intent; factfinder decides credibility)
Snyder v. Louisiana, 552 U.S. 472 (trial court duty to assess veracity of race-neutral reasons)
Miller-El v. Dretke, 545 U.S. 231 (trial courts must guard against pretextual race-neutral explanations)
State v. Scott, 829 N.W.2d 458 (S.D. 2013) (remand required when trial court fails to perform required Batson analysis)