Heublein, Inc. v. South Carolina Tax Commission

In this case we must determine whether South Carolina may tax the income from local sales of Heublein’s products, consistent with the limitations on the State’s power to tax imposed by 15 U. S. C. § 381 (a). The South Carolina Tax Commission assessed Heublein, Inc., a Connecticut corporation that produces alcoholic beverages, a total of $21,549.50 in taxes on income derived from the sale of its goods in South Carolina. After a hearing before the Tax Commission, Heublein paid the taxes and brought suit to recover them. The Court of Common Pleas held that § 381 (a) protected Heublein from tax…