Document: 419 U.S. 560 95 S.Ct. 706 42 L.Ed.2d 719 STANDARD PRESSED STEEL CO., Appellant,v.State of WASHINGTON DEPARTMENT OF REVENUE. No. 73—1697. Argued Dec. 16, 1974. Decided Jan. 22, 1975. Syllabus Appellant manufacturer, with a home office and manufacturing plant in Pennsylvania another California, challenges the constitutionality Washington State's business occupation tax which was levied on unapportioned gross receipts appellant resulting from its sale aerospace fasteners to Boeing, principal customer. Appellant's one Washington-based employee, an engineer, whose his but who took no fastener orders primarily consulted Boeing regarding anticipated needs followed up any difficulties use after delivery. The state taxing authorities found that appellant's activities were sufficient sustain tax, decision affirmed appeal. Held: Washington's is constitutional. Pp. 562—564. (a) There violation due as measure bears relationship benefits conferred by State. P. 562. (b) not repugnant Commerce Clause, having made showing multiple taxation interstate business, being apportioned taxed, all are intrastate. General Motors Corp. v. Washington, 377 436, 84 1564, 12 430. 562 564. 10 Wash.App. 45, 516 P.2d 1043, affirmed. Kenneth L. Cornell, Seattle, Wash., for appellant. Slade Gorton, Atty. Gen., appellee. Opinion Court Mr. Justice DOUGLAS, announced Chief BURGER. 1 Appellant, manufacturer industrial (nuts bolts generally), has Pennsylvania, there California. Its customer State Company, Seattle. In years relevant here it had Martinson, paid salary operated out near He engineer primary duty consult requirements follow product Martinson assisted group engineers visited about three days every six weeks, their meetings arranged Martinson. did take Boeing; they sent directly Orders accepted would be filled shipment common carrier direct, payments except home; he secretary; maintained answering service Seattle area received calls bills direct 2 Board Tax Appeals necessary making aware products might use, obtaining engineering design those products, securing testing sample qualify them resolving problems receipt retaining good will rapport personnel, keeping invoicing personnel date Boeing's lists purchasing specialists or control buyers. sustained assessment Wash.Rev.Code § 82.04.270 (1972), Boeing.1 Superior Board, turn affirmed, 1043 (1973). Supreme denied review. constitutionality, applied, statute challenged, we noted probable jurisdiction, 417 966, 94 3169, 41 1138 (1974). 3 argues imposition violates process because in-state so thin inconsequential make occurring beyond borders reasonable relation protection State, Wisconsin J. C. Penney Co., 311 435, 61 246, 85 L.Ed. 267 (1940). other words question 'whether given anything can ask return,' id., at 444, 250. We think context present case verges frivolous. For full-time job within possible realization contin uance valuable contractual relations between Boeing. 4 argued commerce aspect if privilege doing only outside McLeod Dilworth 322 327, 64 1023, 88 1304 (1944). Much reliance placed Norton Co. Department Revenue, 340 534, 71 377, 517 (1951), where Massachusetts corporation qualified do Illinois local sales retail. It accordingly subjected retailers. were, however, buyers Massachusetts, there, shipped As these divided held income taxable reason Clause. disagreement over governing principle; concerned burden nexus sales—whether could assumed whether taxpayer carried establishing immunity. 5 430 (1964), almost precisely point far controversy goes. While zone manager Chevrolet, Pontiac, Oldsmobile divisions Portland, Ore., district managers lived Washington. Each home, separate office. 30 dealers under supervision. called each dealers, kept tabs forces, advised promotional training plans. also used car inventory control. worked dealer estimated 30-, 60-, 90-day projection orders. representatives regularly, troubles experienced, checked adequacy department's inventory. They conducted clinics, teaching employees efficient techniques. served effectively when administered 'homes' 'offices' services substantial 'with establishment maintenance sales, upon measured,' 447, 1571. 6 vice risk taxation; demonstrate it, 449, 1564. such there. Nor effort establish here. This very involved Gwin, White & Prince, Inc. Henneford, 305 434, 59 325, 83 272 (1939). corporation, shipping fruit places various States foreign countries. unconstitutional 7 'Here measured entire volume participates, state. If free exact states extends may, equal right, lay similarly conducting respective territorial limits contribute service. though nominally local, thus practical operation discriminates against commerce, since imposes merely done, exposed.' Id., 439, 328. 8 instant case, Ficklen Shelby County Taxing District, 145 1, 810, 36 601 (1892),2 consumer, may have some impact commerce. Yet said supra, U.S., 440, S.Ct., 328, describing Ficklen, 'apportioned exactly taxed,' 9 Affirmed. taxes protest, stipulated should prevail entitled refund $33,444.91. taxpayers brokers Tennessee. solicited customers out-of-state vendors purchaser. Tennessee commissions. Court, distinguishing 'drummer' cases illustrated Robbins 120 489, 592, 694 (1887), stated more than own internal

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