Memphis Steam Laundry Cleaner, Inc. v. Stone

The question before us is whether a Mississippi tax laid upon the privilege of soliciting business for a laun*390dry not licensed in. that State infringes the Commerce Clause.1

Appellant operates a laundry and cleaning establishment in Memphis, Tennessee. In serving the area sur rounding Memphis, appellant sends ten of its trucks into eight Mississippi counties where its drivers pick up, deliver and collect for laundry and cleaning and seek to acquire new customers. Appellee, who is Chairman of the' State Tax Commission of the State of Mississippi, demanded that appellant pay $500 under the…