The Commerce Clause prohibits a State from imposing the duty of use tax collection and payment
upon a seller whose only connection with customers in the State is by common carrier or by mail.
The court stated that "the Court has never held tha
Unitary business refers to business activities or operations, which are of mutual benefit,
dependent upon, or contributory to one another, individually or as a group. It is characterized
by unity of ownership, functional integration, centralization of man
Limitation on states jurisdiction to tax-Public Law-86-272
Sec 101(a) NO state or political subdivision shall have power to impose, for any
taxable year ending after the date of the enactment of this art, a net income tax on
the income (derived within suc
Moorman V. Iowa (U.S.) Iowa win, (single factor sales).
Moorman do animal feeds business and sell to Iowa customers, which was manufactured in
Iowa sales account for about 20% of Moormans total sales.
Moorman, the appellant, brought an action in
MBNA vs W. Virginia
Appellant MBNA bank.
A foreign corporation-principal in Wilmington,Delaware. No tangible property in W. Virginia.
Principal business of MBNA at the relevant times in this case was Issuing and servicing VISA and
MasteCard credit cards.(