Supreme Court of the United States · Official docket →
Ellingson Drainage, Inc. v. South Dakota Department of Revenue
Paid petition · Supreme Court of South Dakota, No. 30280-a-MES · judgment February 7, 2024
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
Whether South Dakota’s imposition of an unapportioned use tax on the fair market value of Petitioner’s movable construction equipment—some of which was used in South Dakota for one day— violates the fair apportionment requirement of the Commerce Clause. (i)
Counsel of record
For petitioner
Jeffrey A. Friedman
Eversheds Sutherland (US) LLP
For respondent
Kirsten Elissa Jasper
South Dakota Department of Revenue
Case
Subject area
Economic Activity (estimated from the questions presented, in the Supreme Court Database’s categories)
Conference history
Distributed for 1 conference
Amicus briefs
1 cert-stage
Order
Order list, October 7, 2024 · Certiorari denied
Proceedings
- Oct 07 2024Petition DENIED.
- Jun 18 2024DISTRIBUTED for Conference of 9/30/2024.
- Jun 10 2024Waiver of right of respondent South Dakota Department of Revenue to respond filed.
- Jun 10 2024Brief amicus curiae of National Taxpayers Union Foundation filed.
- May 07 2024Petition for a writ of certiorari filed. (Response due June 10, 2024)