Scripto, Inc. v. Carson

Florida, by statute, 1 requires appellant, a Georgia corporation, to be responsible for the collection of a use tax on certain mechanical writing instruments which appel lant sells and ships from its place of business in Atlanta to residents of Florida for use and enjoyment there. Upon Scripto’s failure to collect the tax, the appellee Comptroller levied a use tax liability of $5,150.66 against it. Appellant then brought this suit to test the validity of the imposition, contending that the requirement of Florida’s statute places a burden on interstate commerce and violates the Due Process…