Document: 362 U.S. 207 80 S.Ct. 619 4 L.Ed.2d 660 SCRIPTO, INC., Etc., Appellant,v.Dale CARSON, as Sheriff of Duval County, Florida, et al. No. 80. Argued Feb. 24, 1960. Decided March 21, Mr. George B. Haley, Jr., Atlanta, Ga., for appellant. Joseph C. Jacobs, Tallahassee, Fla., appellees. Justice CLARK delivered the opinion Court. 1 by statute,1 required appellant, a Georgia corporation, to be responsible collection use tax on certain mechanical writing instruments which appellant sells and ships from its place business in Atlanta residents Florida enjoyment there. Upon Scripto's failure collect tax, appellee Comptroller levied liability $5,150.66 against it. Appellant then brought this suit test validity imposition, contending that requirement Florida's statute places burden interstate commerce violates Due Process Clause Fourteenth Amendment Constitution. It claimed, effect, nature operations does not form sufficient nexus subject it statute's exactions. Both trial court Supreme Court held have jurisdictional contacts and, therefore, must register dealer under remit State imposed aforesaid sales. 105 So.2d 775. We noted probable jurisdiction. 361 806, 52, 54. agree with result reached courts. 2 operates an advertising speciality division trading name Adgif Company. Through it, is engaged selling are adapted purposes placing printed material thereon. In operation, (1) own, lease, or maintain any office distributing house, warehouse other (2) regular employee agent there.2 Nor own bank account stock merchandise State. Orders products solicited specialty brokers or, called them, wholesalers jobbers, who Florida. At time suit, there were 10 such brokers—each having written contract specific territory. The somewhat detailed provides, inter alia, all compensation commission basis sales made, provided they accepted appellant; repeat orders, even if solicited, also carry salesman has become inactive through secure acceptable orders during previous 60 days. specifically provides intention parties 'to create relationship * independent contractor.' Each order signed solicitor 'salesman'; however, he no authority make collections incur debts involving furnished catalogs, samples, material, actively representative 'of Scripto purpose attracting, soliciting obtaining customers' specialties. sent these salesmen directly acceptance refusal. If accepted, sale consummated paid his directly. No money passes between purchaser although latter occasionally accept check payable event forward order. 3 As construed highest court, impost 'on privilege using personal property come rest part mass property' within at page 781. but 'was developed device complement (such tax) prevent evasion completion purchases non-taxing state shipment into taxing forum.' Id., 779. collectible 'dealers' added purchase price 'as far practicable.' fails himself liable payment. customary provisions 'against duplication allowance making collection, reciprocal credit arrangement credits amount up might been another state.' 782. statute. 'The application local laws facts founded judgment course controlling here.' General Trading Co. v. Tax Comm., 1944, 322 335, 337, 64 1028, 1029, 88 L.Ed. 1309. question remaining whether light appellant's there, may State's bought shipped home purchasers 5 well stated Court's decisions governing levies, we need drive clear understanding. There be, our Brother Jackson Miller Bros. Maryland, 1954, 347 340, 344 345, 74 535, 539, 98 744, 'some definite link, some minimum connection, person, transaction seeks tax.' believe present here. First, nondiscriminatory exaction purchased actually entered placed ultimate enjoys property, regardless source. note charged tax—save when, here, refuses customer. Next, points out, wholesalers, 'salesmen' conducting continuous solicitation forwarding resulting ordered goods. only incidence nonlocal True, employees devoting full service, conclude fine distinction without constitutional significance. formal shift contractual tagging 'independent' neither results changing function nor bears upon effectiveness securing substantial flow goods This evidenced assessed 3% over period four years. To permit 'contractual shifts' difference would open gates stampede avoidance. See Thomas Reed Powell, Sales Use Taxes: Collection Absentee Vendors, 57 Harv.L.Rev. 1086, 1090. Moreover, cannot see, standpoint, 'that was important worked several principals.' Chief Judge Learned Hand, Bomze Nardis Sportswear, Cir., 165 F.2d 33, 36. simply extent activities short, case controlled Co., supra. said 'All differentiations Of course, can doing business. Western Live Stock Bureau Revenue, 303 250, 58 546, 82 823. That protection Commerce power Congress. On hand, mere fact used owner's possession diminish draw upkeep asked bear fair share.' 338, 1029. 6 do collector changes situation. pointed out 'a familiar sanctioned device.' Ibid. reimburses service regard. 7 earnestly contends supra, contrary. think not. had solicitors Maryland; 'exploitation consumer market'; regular, systematic displaying samples like. But, contrary, Maryland sought force sold when personally Miller's store Delaware. 'occasional' delivery did mail notices special former customers; Marylanders went Delaware purchases—Miller go impossible determine cash customer counter enjoyed Maryland. led made 'more vulnerable another's than itself.' 346, 539. view considerations, 'minimum connections' more 8 therefore affirmed. 9 Affirmed. FRANKFURTER, deeming nearer Commission, 1309, concurs result. 11 WHITTAKER, believing action denies due process law burdens McLeod J. E. Dilworth 327, 1023, 1304, adhering views expressed Northwestern States Portland Cement Minnesota, 358 450, 477, 79 357, 368, 421, reverse judgment. pertinent are: '212.06 Same; dealers; dealers defined; purchasers; legislative intent scope '(1) rate three per cent retail price, moment sale, cost purchase, shall herein defined retail, use, consumption, distribution storage consumption state, tangible property. '(2) (g) 'Dealer' means includes every person solicits either representatives catalogs matter reason thereof receives accepts consumers chapter equity terms unless affirmatively shown fully complied with.' employ one handles line connection Adgif. courts found presence relevant determination included

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