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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. ....