Ellingson Drainage v. South Dakota – In this article published September 16, 2024 in Tax Analysts Tax Notes State, MTC National Nexus Program Director Richard Cram examines the South Dakota Supreme Courtʹs decision in Ellingson Drainage upholding the Department’s unapportioned use tax assessment on the company’s mobile construction equipment used temporarily in the state, concluding that the likelihood of the U.S. Supreme Court granting the companyʹs petition for certiorari would be remote. The Court denied the petition on October 7, 2024. Richard thanks Michael Fatale, general counsel at the Massachusetts DOR, for generously sharing his excellent research and thoughts on this issue, which were used in this article.
To read the Credits: Cure for Use Tax Apportionment (PDF) article, reprinted from Tax Notes State, September 16, 2024, p. 767.