UNITED STATES SUPREME COURT DECISIONS ON-LINE

KOSYDAR V. NATIONAL CASH REGISTER CO., 417 U. S. 62 (1974)

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U.S. Supreme Court

Kosydar v. National Cash Register Co., 417 U.S. 62 (1974)

Kosydar v. National Cash Register Co.

No. 73-629

Argued March 19, 1974

Decided May 20, 1974

417 U.S. 62

Syllabus

Cash registers and other machines built to foreign buyers' specifications, which were warehoused in Ohio awaiting shipment abroad, title, possession, and control remaining in respondent manufacturer, held not immune from state ad valorem tax, since the prospect of eventual exportation, however certain, did not start the process of exportation and move the machines into the export stream, without which the immunity from local taxation conferred by the Import-Export Clause of the Constitution was not available. Empresa Siderursica v. County of Merced, 337 U. S. 154. Pp. 417 U. S. 65-71.

35 Ohio St.2d 166, 298 N.E.2d 559, reversed.

STEWART, J., delivered the opinion for a unanimous Court.


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