United States Tobacco Co. v. Commonwealth

OPINION

MANDERING, Justice.

This case presents the important question of whether Pennsylvania’s Corporation Income Tax can be validly ap*128plied to a foreign corporation which is engaged solely in interstate commerce but solicits business in this Commonwealth through the use of field representatives.

The relevant facts are not in dispute. Appellant, United States Tobacco Company, is a New Jersey Corporation engaged in the manufacture and sale of tobacco products. Its products are sold exclusively in interstate commerce, in part to Pennsylvania customers. For the time period in question, appellant…