state-tax-credits
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-1202 | Ellingson Drainage, Inc. v. South Dakota Department of Revenue | South Dakota | 2024-05-09 | Denied | Amici (1)Response Waived | commerce-clause constitutional-challenge external-consistency fair-apportionment movable-equipment sales-tax state-tax-credits state-taxation use-tax | Whether South Dakota's imposition of an unapportioned use tax on the fair market value of Petitioner's movable construction equipment —some of which w… |
| 19-755 | Robert C. Steiner, et ux. v. Utah State Tax Commission | Utah | 2019-12-12 | Denied | Amici (3)Response Waived | dormant-commerce-clause double-taxation equal-protection foreign-commerce interstate-taxation state-residency state-tax-credits state-taxation tax-credit tax-credits | Utah's tax code extends a credit for income taxes paid to other States but does not extend a similar credit for income taxes paid to foreign countries… |