Heublein, Inc. v. South Carolina Tax Comm'n
Annotate this Case
409 U.S. 275 (1972)
U.S. Supreme Court
Heublein, Inc. v. South Carolina Tax Comm'n, 409 U.S. 275 (1972)
Heublein, Inc. v. South Carolina Tax Commission
Argued November 13, 1972
Decided December 18, 1972
409 U.S. 275
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.