State Tax Commission v. Pacific States Cast Iron Pipe Co.
State Tax Commission of Utah v. Pacific States Cast Iron Pipe Co.
Opinion
Per Curiam.
Respondent, a Nevada corporation qualified to do business in Utah, manufactures cast-iron pipe and related items in Provo, Utah, and sells its products throughout the Western States. Prices set by respondent are for the goods delivered at a specific job site, and interstate delivery is usually made by common carrier or in respondent’s own equipment. The sales here involved occurred in a different manner. In each case the material was manufactured to meet the specifications of specific out-of-state jobs. The contract called for out-of-state shipment, and respondent set a destination price which included the going common carrier freight charges between the two points involved. But delivery was made *606 and title passed to the purchaser at respondent’s foundry-in Provo. The purchaser then transported the pipe with its own equipment to the predetermined out-of-state destination. The common carrier tariff was credited to the purchaser.
The Utah Tax Commission imposed upon respondent a sales tax deficiency covering these sales.
The Supreme Court of Utah reversed the Tax Commission, on the grounds that the certainty of interstate shipment made the imposition of the tax on these shipments unconstitutional under the Commerce Clause. 13 Utah 2d 113 , 369 P. 2d 123 . We reverse its judgment on the authority of International Harvester Co.
v. Department of Treasury, 322 U. S. 340, 345 , which holds on facts close to those of this case that a State may levy and collect a sales tax, since the passage of title and delivery to the purchaser took place within the State.
Reversed.
How later courts describe this case
Explanatory parentheticals written by citing courts — 4 in all; the most informative distinct ones are shown.
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(states may levy and collect sales taxes where passage of title and delivery to the purchaser took place within the state)
Cited by 25 cases
View all citing references →- U.S. Supreme Court1
- State Highest Courts16
- State Appellate Courts5
- State Trial Courts1
- State Specialty Courts1
- State Attorney General Opinions1
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Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.