South Dakota’s imposition of an unapportioned use tax on a construction company’s movable construction equipment — some of which was used in the state for one day — violates the fair apportionment requirement of the commerce clause, the company told the U.S. Supreme Court on Tuesday.
SD Unapportioned Use Tax Unconstitutional, US Justices Told
by usoftax_admin | May 7, 2024 | Tax News