Ellingson Drainage, Inc. v. S. Dakota Dep't of Revenue

Core Citations

ABROGATES OTHER CASE

• Goldberg v. Sweet Gte Sprint Communications Corporation v. Sweet

OVERRULES OTHER CASE

• Quill Corp. v. North Dakota
• Quill Corporation v. North Dakota Heitkamp

This document cites

• Federal Cases - Goldberg v. Sweet Gte Sprint Communications Corporation v. Sweet
• Federal Cases - Complete Auto Transit, Inc v. Brady
• South Dakota - Black Hills Truck & Trailer, Inc. v. S.D. Dep't of Revenue
• South Dakota - Green v. Siegel, Barnett & Schutz
• Federal Cases - Quill Corporation v. North Dakota Heitkamp



See all quotations

• Federal Cases - Henneford v. Silas Mason Co
• Federal Cases - Commonwealth Edison Company v. Montana, 80-581
• Arkansas - Alcoa World Alumina, L.L.C. v. Weiss
• South Dakota - WESTERN WIRELESS v. Dept. of Rev.
• US - Reference Stubs - Tax on tangible personal property purchased for use in state-Rate based on purchase price
• US - Reference Stubs - Tax imposed on use of services-Exemptions-Related corporation defined
• US - Reference Stubs - Tax on tangible personal property and electronically transferred products not originally purchased for use in state-Property more than seven years old
• US - Reference Stubs - Credit for sales or use tax paid to another state-Reciprocity required
• US - Reference Stubs - Definition of terms