What follows is an opinion from the Supreme Court of the United States. Your task is to identify the federal agency involved in the administrative action that occurred prior to the onset of litigation. If the administrative action occurred in a state agency, respond "State Agency". Do not code the name of the state. The administrative activity may involve an administrative official as well as that of an agency. If two federal agencies are mentioned, consider the one whose action more directly bears on the dispute;otherwise the agency that acted more recently. If a state and federal agency are mentioned, consider the federal agency. Pay particular attention to the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

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

Question: What is the agency involved in the administrative action?

Choices:
Army and Air Force Exchange Service
Atomic Energy Commission
Secretary or administrative unit or personnel of the U.S. Air Force
Department or Secretary of Agriculture
Alien Property Custodian
Secretary or administrative unit or personnel of the U.S. Army
Board of Immigration Appeals
Bureau of Indian Affairs
Bureau of Prisons
Bonneville Power Administration
Benefits Review Board
Civil Aeronautics Board
Bureau of the Census
Central Intelligence Agency
Commodity Futures Trading Commission
Department or Secretary of Commerce
Comptroller of Currency
Consumer Product Safety Commission
Civil Rights Commission
Civil Service Commission, U.S.
Customs Service or Commissioner or Collector of Customs
Defense Base Closure and REalignment Commission
Drug Enforcement Agency
Department or Secretary of Defense (and Department or Secretary of War)
Department or Secretary of Energy
Department or Secretary of the Interior
Department of Justice or Attorney General
Department or Secretary of State
Department or Secretary of Transportation
Department or Secretary of Education
U.S. Employees' Compensation Commission, or Commissioner
Equal Employment Opportunity Commission
Environmental Protection Agency or Administrator
Federal Aviation Agency or Administration
Federal Bureau of Investigation or Director
Federal Bureau of Prisons
Farm Credit Administration
Federal Communications Commission (including a predecessor, Federal Radio Commission)
Federal Credit Union Administration
Food and Drug Administration
Federal Deposit Insurance Corporation
Federal Energy Administration
Federal Election Commission
Federal Energy Regulatory Commission
Federal Housing Administration
Federal Home Loan Bank Board
Federal Labor Relations Authority
Federal Maritime Board
Federal Maritime Commission
Farmers Home Administration
Federal Parole Board
Federal Power Commission
Federal Railroad Administration
Federal Reserve Board of Governors
Federal Reserve System
Federal Savings and Loan Insurance Corporation
Federal Trade Commission
Federal Works Administration, or Administrator
General Accounting Office
Comptroller General
General Services Administration
Department or Secretary of Health, Education and Welfare
Department or Secretary of Health and Human Services
Department or Secretary of Housing and Urban Development
Administrative agency established under an interstate compact (except for the MTC)
Interstate Commerce Commission
Indian Claims Commission
Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
Internal Revenue Service, Collector, Commissioner, or District Director of
Information Security Oversight Office
Department or Secretary of Labor
Loyalty Review Board
Legal Services Corporation
Merit Systems Protection Board
Multistate Tax Commission
National Aeronautics and Space Administration
Secretary or administrative unit or personnel of the U.S. Navy
National Credit Union Administration
National Endowment for the Arts
National Enforcement Commission
National Highway Traffic Safety Administration
National Labor Relations Board, or regional office or officer
National Mediation Board
National Railroad Adjustment Board
Nuclear Regulatory Commission
National Security Agency
Office of Economic Opportunity
Office of Management and Budget
Office of Price Administration, or Price Administrator
Office of Personnel Management
Occupational Safety and Health Administration
Occupational Safety and Health Review Commission
Office of Workers' Compensation Programs
Patent Office, or Commissioner of, or Board of Appeals of
Pay Board (established under the Economic Stabilization Act of 1970)
Pension Benefit Guaranty Corporation
U.S. Public Health Service
Postal Rate Commission
Provider Reimbursement Review Board
Renegotiation Board
Railroad Adjustment Board
Railroad Retirement Board
Subversive Activities Control Board
Small Business Administration
Securities and Exchange Commission
Social Security Administration or Commissioner
Selective Service System
Department or Secretary of the Treasury
Tennessee Valley Authority
United States Forest Service
United States Parole Commission
Postal Service and Post Office, or Postmaster General, or Postmaster
United States Sentencing Commission
Veterans' Administration or Board of Veterans' Appeals
War Production Board
Wage Stabilization Board
State Agency
Unidentifiable
Office of Thrift Supervision
Department of Homeland Security
Board of General Appraisers
Board of Tax Appeals
General Land Office or Commissioners
NO Admin Action
Processing Tax Board of Review

Answer: 116