South Dakota: Taxpayer Asks US Supreme Court if Use Tax Imposition on Equipment’s One-Day Use In-State is Constitutional

In a case involving a Minnesota-based company’s use of equipment in South Dakota for one day, the taxpayer has petitioned the US Supreme Court to consider whether South Dakota’s imposition of an unapportioned use tax on the fair market value of its movable construction equipment violates the fair apportionment requirement of the Commerce Clause.

Source Deloitte

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