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ELLINGSON DRAINAGE v. DEPT. OF REVENUE

#30280.

3 N.W.3d 417 (2024)

2024 S.D. 8

ELLINGSON DRAINAGE, INC., Petitioner and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Respondent and Appellee.

Supreme Court of South Dakota.

OPINION FILED February 7, 2024.

Attorney(s) appearing for the Case

ANDREW S. HURD , SHAWN M. NICHOLS of Cadwell, Sanford, Deibert & Garry, LLP, Sioux Falls, South Dakota, Attorneys for petitioner and appellant.

KIRSTEN E. JASPER , ALI J. SCHAEFBAUER , Special Assistant Attorneys General, SD Department of Revenue Pierre, South Dakota, Attorneys for respondent and appellee.

[¶1.] The South Dakota Department of Revenue (DOR) imposed a use tax on Ellingson Drainage, Inc. (Ellingson), after an audit revealed it had not paid use tax on equipment used in 30 South Dakota projects but purchased elsewhere. Ellingson filed an administrative appeal challenging the constitutionality of the tax, but the appeal...

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