In Ellingson Drainage, Inc. v. South Dakota Department of Revenue, U.S. Supreme Court from the South Dakota Supreme Court assesses sales tax in construction industry
A case on appeal to the U.S. Supreme Court from the South Dakota Supreme Court should be on your watch list. It involves Ellingson Drainage, Inc., a general contractor headquartered in.
Is the unitary business principle the sole test for determining whether a state can tax an apportioned share of a non-domiciliary’s capital gains under the U.S. Supreme Court’s Due.