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1 result for “South Dakota Department of Revenue”
| Case | Title | Lower Court | Docketed | Status | Tags | Question Presented |
|---|---|---|---|---|---|---|
| 23-1202 | Ellingson Drainage, Inc. v. South Dakota Department of Revenue | South Dakota | 2024-05-09 | Denied | commerce-clause constitutional-challenge external-consistency fair-apportionment movable-equipment sales-tax state-tax-credits state-taxation use-tax | Whether South Dakota's imposition of an unapportioned use tax on the fair market value of Petitioner's movable construction equipment violates the fai… |