Heublein, Inc. v. South Carolina Tax Comm'n
409 U.S. 275 (1972)

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U.S. Supreme Court

Heublein, Inc. v. South Carolina Tax Comm'n, 409 U.S. 275 (1972)

Heublein, Inc. v. South Carolina Tax Commission

No. 71-879

Argued November 13, 1972

Decided December 18, 1972

409 U.S. 275

Syllabus

Incident to South Carolina's valid scheme of regulating the sale of liquor within the State, a requirement that a manufacturer do more, as a condition of doing business, than merely solicit sales is not impermissible even though it has the effect of requiring the out-of-state manufacturer to undertake activities that eliminate its protection under 15 U.S.C. § 381(a) from the state income tax. Pp. 409 U. S. 278-284.

257 S. C. 17, 183 S.D.2d 710, affirmed.

MARSHALL, J., delivered the opinion of the Court, in which BURGER, C.J., and DOUGLAS, BRENNAN, WHITE, POWELL, and REHNQUIST, JJ., joined. BLACKMUN, J., filed a statement concurring in the result, post, p. 409 U. S. 284. STEWART, J., took no part in the consideration or decision of the case.

Page 409 U. S. 276

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