State Tax Commission v. General Trading Co.

Plaintiff’s petition asserts that defendant is a Minnesota corporation, selling merchandise under the trade name of Minneapolis Iron Store, at Minneapolis, Minnesota; from April 16, 1937, through September 30, 1941, defendant sold merchandise to Iowa purchasers, who used and consumed same; defendant sent solicitors into Iowa, who took orders from Iowa purchasers, subject to acceptance at defendant’s store in Minnesota; the property was subsequently delivered upon said orders in interstate commerce to the purchasers in Iowa; defendant thereby became a “retailer maintaining a place of business…