State Tax Commission v. Pacific States Cast Iron Pipe Co.

How courts have described this case

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

• states may levy and collect sales taxes where passage of title and delivery to the purchaser took place within the state
• “[W]here a vendor sells property, and passage of title and delivery occurs in the vendor state, that state can levy and collect the sales tax on that transaction.”
• “[A] State may levy and collect a sales tax, since the passage of title and delivery to the purchaser took place within the State.”

Source: CourtListener parenthetical corpus (CC0).