Opinion ID: 1876539
Heading Depth: 1
Heading Rank: 5

Heading: state satisfy requirements of due process

Text: We can only conclude that the taxpayer has sufficient factual connections with localized activities and transactions within the state to comply with the requirements of due process. As already noted, the taxpayer maintains within the state several resident representatives who regularly and systematically solicit orders which are forwarded to the corporation's principal business office in the adjoining state for acceptance or rejection. These representatives, in addition to soliciting orders, entertain customers and furnish them with information, receive and forward their complaints, and furthermore, contact prospective users of cement ( inclusive of architects and building and road contractors ) to induce them to buy cement through and from the taxpayer's established local outlets or dealers. [12] In addition, the taxpayer maintains a local service office, permits its office manager and representative to hold himself out as its district representative, and otherwise engages in the many additional local activities hereinbefore enumerated in a factual summary of taxpayer's activities in Minnesota.