Standard Pressed Steel Co. v. Department of Revenue of Wash.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding in-state presence of one full-time employee sufficient to support imposition of gross receipts tax on sales to out-of-state entity
• selling tax measured by gross proceeds of sales is \apportioned exactly to the activities taxed\
• selling tax measured by gross proceeds of sales is “apportioned exactly to the activities taxed”
• rejecting as “frivolous” the argument that having one employee in the state was de minimus and therefore defeated the state’s right to impose a tax
• rejecting Commerce Clause claim because taxpayer made no showing of risk of multiple taxation
• rejecting Commerce Clause claim because taxpayer made no showing of risk of multiple taxation

Source: CourtListener parenthetical corpus (CC0).