No. 23-1202

Ellingson Drainage, Inc. v. South Dakota Department of Revenue

Lower Court: South Dakota
Docketed: 2024-05-09
Status: Denied
Type: Paid
Amici (1)Response Waived
Tags: commerce-clause constitutional-challenge external-consistency fair-apportionment movable-equipment sales-tax state-tax-credits state-taxation use-tax
Key Terms:
DueProcess
Latest Conference: 2024-09-30
Question Presented (AI Summary)

Whether South Dakota's imposition of an unapportioned use tax on the fair market value of Petitioner's movable construction equipment violates the fair apportionment requirement of the Commerce Clause

Question Presented (OCR Extract)

QUESTION PRESENTED Whether South Dakota’s imposition of an unapportioned use tax on the fair market value of Petitioner’s movable construction equipment—some of which was used in South Dakota for one day— violates the fair apportionment requirement of the Commerce Clause. i)

Docket Entries

2024-10-07
Petition DENIED.
2024-06-18
DISTRIBUTED for Conference of 9/30/2024.
2024-06-10
Waiver of right of respondent South Dakota Department of Revenue to respond filed.
Main DocumentMain Document
2024-06-10
Brief amicus curiae of National Taxpayers Union Foundation filed.
Main DocumentCertificate of Word CountProof of ServiceMain DocumentCertificate of Word CountProof of Service
2024-05-07
Petition for a writ of certiorari filed. (Response due June 10, 2024)
PetitionAppendixCertificate of Word CountProof of ServicePetitionAppendixCertificate of Word CountProof of Service

Attorneys

Ellingson Drainage, Inc.
Jeffrey A. Friedman — Eversheds Sutherland (US) LLP, Petitioner
National Taxpayers Union Foundation
Tyler Leandro Martinez — National Taxpayers Union Foundation, Amicus
SD Dept. of Revenue
Kirsten Elissa Jasper — South Dakota Department of Revenue, Respondent