Nelson v. Montgomery Ward & Co.

The issue in this case is identical with that in Nelson v. Sears, Roebuck & Co., ante, p. 359. Respondent is an Illinois corporation authorized to do business in Iowa. Respondent operates retail stores and mail order houses throughout the United States. It has 29 retail stores 1 and several order offices in Iowa. It collects the Iowa tax on sales made at the retail stores and on sales handled by those order offices. But it has refused to collect the tax 2 on orders sent directly from Iowa customers to its out of state mail order houses and filled by direct shipments through the mails or a…