Evco v. Jones
409 U.S. 91 (1972)

Annotate this Case
  • Syllabus  | 
  • Case

U.S. Supreme Court

Evco v. Jones, 409 U.S. 91 (1972)

Evco v. Jones

No. 71-857

Argued November 8, 1972

Decided December 4, 1972

409 U.S. 91


Proceeds from transactions whereby petitioner creates and designs reproducible instructional materials in New Mexico for delivery under contract to out-of-state clients, which the state court found involved sales of tangible personal property and not services performed in New Mexico, may not be subjected to New Mexico's gross receipts tax, the imposition of which upon such proceeds constitutes an impermissible burden on interstate commerce.

83 N. M. 110, 488 P.2d 1214, reversed.

Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.