Legal Document

372 U.S. 605 83 Supreme Court Reporter 925 10 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 8 STATE TAX COMMISSION OF UTAH, Petitioner,v.PACIFIC STATES CAST IRON PIPE COMPANY. Number 178. Argued March 20, 1963. Decided April 1, Federal KF105 F3 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 reversed Commission, on grounds that certainty shipment imposition shipments unconstitutional under Commerce clause. 13 113, 369 Pacific Reporter, 2nd 123. We reverse judgment authority International Harvester company versus 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.

Classification Label: 7