United States Supreme Court Cases & Opinions

U.S. Supreme Court

General Trading Co. v. State Tax Comm'n, 322 U.S. 335 (1944)

General Trading Co. v. State Tax Commission

No. 441

Argued February 4, 1944

Decided May 15, 1944

322 U.S. 335

Syllabus

A Minnesota corporation which had not qualified to do business in Iowa, and which maintained no office or other place of business in Iowa, made sales of goods in Minnesota which were sent by common carrier or by mail to purchasers in Iowa. Orders, solicited in Iowa by salesmen from headquarters in Minnesota, were taken subject to acceptance in Minnesota. Held, that the tax imposed by the Iowa Use Tax Act upon the use of such goods in Iowa, and the requirement that the corporation collect the tax and pay it to the State, did not violate the Federal Constitution. Following Felt & Tarrant Co. v. Gallagher, 306 U. S. 62; Nelson v. Sears, Roebuck & Co., 312 U. S. 359, and Nelson v. Montgomery Ward & Co., 312 U. S. 373. Pp. 322 U. S. 336, 322 U. S. 338.

233 Iowa 877, 10 N.W.2d 659, affirmed.

Certiorari, 320 U.S. 731, to review the affirmance of a judgment for the State Tax Commission in an action to recover use taxes.

Page 322 U. S. 336