sales-tax
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-1202 | Ellingson Drainage, Inc. v. South Dakota Department of Revenue | South Dakota | 2024-05-09 | Denied | Amici (1)Response Waived | 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… |