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STANDARD PRESSED STEEL CO. V. DEPARTMENT OF REVENUE, 419 U. S. 560 (1975)

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U.S. Supreme Court

Standard Pressed Steel Co. v. Department of Revenue, 419 U.S. 560 (1975)

Standard Pressed Steel Co. v. Department of Revenue

No. 73-1697

Argued December 16, 1974

Decided January 22, 1975

419 U.S. 560

Syllabus

Appellant manufacturer, with a home office and manufacturing plant in Pennsylvania and another plant in California, challenges the constitutionality of Washington State's business and occupation tax which was levied on the unapportioned gross receipts of appellant resulting from its sale of aerospace fasteners to Boeing, its principal Washington customer. Appellant's one Washington-based employee, an engineer, whose office was in his home but who took no fastener orders from Boeing, primarily consulted with Boeing regarding its anticipated fastener needs and followed up any difficulties in the use of fasteners after delivery. The state taxing authorities found that appellant's business activities in Washington were sufficient to sustain the tax, and that decision was affirmed on appeal. Held: Washington's business and occupation tax on appellant is constitutional. Pp. 419 U. S. 562-564.

(a) There is no violation of due process as the measure of the tax bears a relationship to the benefits conferred on appellant by the State. P. 419 U. S. 562.

(b) The tax is not repugnant to the Commerce Clause, appellant having made no showing of multiple taxation on its interstate business, the tax being apportioned to the activities taxed, all of which are intrastate. General Motors Corp. v. Washington, 377 U. S. 436. Pp. 419 U. S. 562-564.

10 Wash.App. 45, 516 P.2d 1043, affirmed.

DOUGLAS, J., wrote the opinion for a unanimous Court. chanroblesvirtualawlibrary

Page 419 U. S. 561





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