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| Wisconsin Dept. of Revenue v. William Wrigley, Jr., Co. ： ウィキペディア英語版 |
Wisconsin Department of Revenue v. William Wrigley, Jr., Co.
''Wisconsin Department of Revenue v. William Wrigley, Jr., Co.'', 505 U.S. 214 (1992), is a case decided by the United States Supreme Court regarding the application of state franchise taxes to out-of-state businesses.
==Background==
In 1980, the Wisconsin Department of Revenue (WDR) decided that the in-state activities of the Wm. Wrigley Jr. Company in selling and supplying retailers with chewing gum exceeded limits defined by Congress in 1961 that exempted foreign corporations from franchise and income taxes in a state as long as their activities were limited to soliciting customers. Wrigley, based in Chicago, neither owned nor leased any real property in the state. Its employees were limited to a regional sales manager, who worked out of his house, and district sales representatives who dealt directly with retailers. The company provided the representatives with cars and reimbursed some of their expenses. Nevertheless, WDR believed that since the sales reps also stored gum and personally resupplied retailers, including replacement of stale gum stocks at no cost, the company did more than just solicit customers in Wisconsin.
Wrigley felt that it was exempt from Wisconsin taxation under the Interstate Income Act of 1959 ( ''et seq''.), which provides that "states cannot impose a 'net income tax' on 'any person' if the only contact with a state is limited to the solicitation of orders for sales of tangible personal property". A "legal person" can be an individual or a corporate body.〔(【引用サイトリンク】title=corporations: an overview )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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