United States Supreme Court Cases & Opinions

U.S. Supreme Court

Scripto, Inc. v. Carson, 362 U.S. 207 (1960)

Scripto, Inc. v. Carson

No. 80

Argued February 24, 1960

Decided March 21, 1960

362 U.S. 207

Syllabus

Appellant, a Georgia corporation, has no office or place of business in Florida and no property or regular full-time employees there; but it does have in Florida ten brokers, wholesalers or jobbers who solicit sales of appellant's products on a commission basis and forward orders to Georgia, where they are accepted and whence the goods are shipped to Florida residents.

Held: a Florida statute which levies a tax on the use of such products in Florida and makes appellant responsible for its collection from Florida purchasers is not repugnant either to the Commerce Clause of the Constitution or to the Due Process Clause of the Fourteenth Amendment. General Trading Co. v. State Tax Comm'n, 322 U. S. 335, followed. Miller Bros. Co. v. Maryland, 347 U. S. 340, distinguished. Pp. 362 U. S. 207-213.

105 So.2d 775 affirmed.