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

23-1202

December 19, 2024
Top State And Local Tax Cases Of 2024

From the U.S. Supreme Court declining to hear a construction company's case over South Dakota apportionment to the Minnesota Tax Court's ruling on a packing product company's nexus in the state, this has been a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2024 and their impact going into the new year.
October 07, 2024
Justices Won't Hear Construction Co.'s SD Use Tax Appeal

The U.S. Supreme Court declined on Monday to hear a construction company's argument that South Dakota's refusal to apportion use tax on its equipment based on the number of days it was used in the state was unconstitutional.
July 15, 2024
Top State & Local Tax Cases To Watch In 2024's 2nd Half

From a potential U.S. Supreme Court weigh-in on a Philadelphia resident's wage tax claim to cases addressing the scope of taxable information services and whether unapportioned use tax is constitutional, the second half of 2024 promises to pore over state and local tax law. Here, Law360 examines cases to watch in the rest of the year.
June 10, 2024
SD Declines To Respond To High Court Use Tax Appeal

The South Dakota Department of Revenue sad it will not file a response in the U.S. Supreme Court to a construction company's petition that argues use tax imposed by the state on movable construction equipment was unconstitutional.