1 of 1 DOCUMENT
SCRIPTO, INC., v. CARSON, SHERIFF, ET AL.
SUPREME COURT OF THE UNITED STATES
; 80 S. Ct. 619; 4 L. Ed. 2d 660; 1960 U.S. LEXIS 1449
February 24, 1960, Argued
March 21, 1960, Decided
APPEAL FROM THE SUPREME COURT OF FLORIDA.
105 So. 2d 775, affirmed.
Appellant Georgia corporation challenged the judgment of the Supreme Court of Florida
that held that appellant had to register as a dealer under Fla. Stat. ch. 212.06 and collect and remit a use tax imposed on
its sales to Florida residents.
Appellant Georgia corporation sold and shipped mechanical writing instruments from Atlanta to Florida
residents. It enlisted 10 independent salesmen to solicit orders in Florida, who forwarded the orders to Atlanta for
shipment. Upon appellant's failure to collect use taxes, appellee Florida comptroller levied a use tax liability against it.
Appellant filed an action under the Due Process Clause, U.S. Const. amend. XIV, contending that the requirement
placed a burden on interstate commerce. The court affirmed the state court's holding that appellant had to register as a
dealer under Fla. Stat. ch. 212.06 and collect and remit the use tax imposed on its sales. The court determined that the
tax was a nondiscriminatory levy for the use and enjoyment of property purchased by Florida residents and that the
burden of payment was on the purchaser regardless of the source of the property. The court concluded that a sufficient
nexus existed to subject appellant to the statute's exactions because the only nonlocal incidence of appellant's sales was
the acceptance of the order, and the tagging of salesmen as "independent" did not change the local function of its
The ruling that appellant Georgia corporation had to register as a dealer and collect and remit a use tax
imposed on its sales to Florida residents was affirmed upon a finding that a sufficient nexus existed to subject appellant
to the tax because the only nonlocal incidence of appellant's sales was the acceptance of the orders solicited in Florida
by appellant's salesmen.
dealer, salesman, purchaser, residents, advertising, interstate commerce, collection, use tax, customer,
trading, place of business, collectible, wholesalers, mechanical, salesmen, regular, catalogs, brokers, jobbers, levied,
specialty, regular employee, tax imposed, personal property, mass of property, occasionally, solicitation, merchandise,