WISCONSIN DEPT. OF REVENUE v. WILLIAM WRIGLEY, JR., CO.

No. 91-119.

505 U.S. 214 (1992)

WISCONSIN DEPARTMENT OF REVENUE v. WILLIAM WRIGLEY, JR., CO.

United States Supreme Court.

Decided June 19, 1992.


Attorney(s) appearing for the Case

F. Thomas Creeron III, Assistant Attorney General of Wisconsin, argued the cause for petitioner. With him on the briefs was James E. Doyle, Attorney General.

E. Barrett Prettyman, Jr., argued the cause for respondent. With him on the brief were André M. Saltoun, H. Randolph Williams, Barbara J. Janaszek, and Richard J. Sankovitz.*

Scalia, J., delivered the opinion of the Court, in which White, Stevens, Souter, and Thomas, JJ., joined, and in Parts I and II of which O'Connor, J., joined. O'Connor, J., filed an opinion concurring in part and concurring in the judgment, p. 236. Kennedy, J., filed a dissenting opinion, in which Rehnquist, C. J., and Blackmun, J., joined, p. 236.


Justice Scalia delivered the opinion of the Court.

Section 101(a) of Public Law 86-272, 73 Stat. 555, 15 U. S. C. § 381, prohibits a State from taxing the income of a corporation whose only business activities within the State consist of "solicitation of orders" for tangible goods, provided that the orders are sent outside the State for approval and the goods are delivered from out of state. The issue in this case is...

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