Document: 372 U.S. 605 83 S.Ct. 925 10 L.Ed.2d 8 STATE TAX COMMISSION OF UTAH, Petitioner,v.PACIFIC STATES CAST IRON PIPE COMPANY. No. 178. Argued March 20, 1963. Decided April 1, F. Burton Howard, Salt Lake City, Utah, for petitioner. C.M. Gilmour, respondent. PER CURIAM. 1 Respondent, a Nevada corporation qualified to do business in manufactures cast-iron pipe and related items Provo, sells its products throughout the Western States. Prices set by respondent are goods delivered at specific job site, interstate delivery is usually made common carrier or respondents's own equipment. The sales here involved occurred different manner. In each case material was manufactured meet specifications of out-of-state jobs. contract called shipment, destination price which included going freight charges between two points involved. But title passed purchaser respondent's foundry Provo. then transported with equipment predetermined destination. tariff credited purchaser. 2 Utah Tax Commission imposed upon tax deficiency covering these sales. 3 Supreme Court reversed Commission, on grounds that certainty shipment imposition shipments unconstitutional under Commerce clause. 13 2d 113, 369 P.2d 123. We reverse judgment authority International Harvester Co. v. Department Treasury, 322 340, 345, 64 1019, 88 L.Ed. 1313, holds facts close those this State may levy collect tax, since passage took place within State. 4 Reversed.

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