•  
  •  
 

Abstract

Plaintiff, a Georgia corporation not qualified to do business in Florida, solicited orders for merchandise from Florida residents through independent brokers who forwarded the orders to plaintiff's Georgia office for acceptance. Plaintiff did not maintain any place of business in Florida nor have any regular employee or agent there. In a suit to enjoin the enforcement of a distress warrant issued upon plaintiff's failure to collect the Florida use tax, the chancellor denied relief and the Florida Supreme Court affirmed. On appeal to the United States Supreme Court, held, affirmed, one Justice dissenting. Enforcement of the statute requiring collection of the use tax by plaintiff did not violate due process because plaintiff's solicitation of orders, although through independent contractors, formed a sufficient contact with the state. Scripto, Inc. v. Carson, 362 U.S. 207 (1960).

Share

COinS