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In Miller Brothers Co. v. Maryland, 347 U.S. 340 (1954), the Supreme Court ruled 5-4 that a mail order reseller was not required to collect use tax unless it had sufficient contact with the state. ==Background== Miller Brothers Co. was a store in the state of Delaware that sold merchandise to consumers. It did not accept phone or mail orders, although it did solicit and advertise via newspaper, mail, or radio in Delaware. Some of these advertisements would reach Maryland residents and they would sometimes come to the store, make purchases and then return to Maryland. These customers would either take their purchases with them or have them delivered by a common carrier or by a truck owned and operated by Miller Brothers Co. Maryland levied a tax on its residents on "the use, storage, or consumption" of articles within the state. Maryland also required all vendors -- regardless of where they were -- who sold goods to Maryland residents to collect this use tax. Miller Brothers Co. did not collect this tax and when the Miller Brothers Co. truck crossed in to Maryland to make a delivery, the state of Maryland seized it The Court of Appeals of Maryland found the law valid and that Miller Brothers Co. was liable for the tax. Miller Brothers Co. appealed. Maryland's tax here was a use tax. The 1944 Supreme Court case of McLeod v. J.E. Dilworth Co. (322 U.S. 327) dealt with whether state A could levy a sales tax on sales made by a merchant in state B to residents of state A. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Miller Bros. Co. v. Maryland」の詳細全文を読む スポンサード リンク
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