Minnesota Mining & Manufacturing Co. v. Department of Taxation

The facts in this case are-not in substantial dispute. Appellant is a Delaware corporation, with-its-principal office and place of business in St. Paul, Minnesotá. It operates a factory at' Wausau, Wisconsin, manufacturing roofing granules. This factory began manufácturing operar tions in 1930. Sales are made through an office in Chicago but orders,are confirmed at the St. Paul office. When products so manufactured are sold, the remittances are made directly to the home office at St. Paul, and the funds from such sales are deposited in the general account of the appellant. Pay rolls, together…