# Amicus Curiae Brief — Wisconsin Dept. of Revenue v. William Wrigley, Jr., Co.

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URL: https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385013_0170%3A13

## Record

- **Collection:** Supreme Court brief
- **Document type:** Amicus Curiae Brief
- **Published:** January 1, 1992
- **Citation:** 505 U.S. 214

## Text

Gupreme Court, UR

FILED
NOV 18 199)
No. 91-119
[Bee oF HE CLERK
In The

Supreme Court of the United States
October Term, 1991

¢

WISCONSIN DEPARTMENT OF REVENUE,

Petitioner,

WILLIAM WRIGLEY, JR. COMPANY,
Respondent.

On Writ Of Certiorari To The Supreme Court Of
The State Of Wisconsin

BRIEF AMICUS CURIAE OF THE MULTISTATE
TAX COMMISSION IN SUPPORT OF PETITIONER

PauLt Mines

Counsel of Record
Muttistate TAx COMMISSION
444 No. Capitol Street, N.W.
Suite 409
Washington, D.C. 20001
(202) 624-8699

COCKLE LAW BRIEF PRINTING CO, (800) 225-6964
OR CALL COLLECT (402) 342-281)

QUESTIONS PRESENTED

In attempting to fairly apportion otherwise taxable
income from sales of tangible personal property within
their boundaries by foreign corporations, how are the
“solicitation” and “delivery” requirements in Pub. L. No.
86-272 to be applied by state taxing authorities in the face
of conflicting decisions from state courts of last resort as
to whether those requirements admit of a de minimis
exception and as to whether “solicitation” encompasses
post-sale activities “incidental” to the canvassing of retail
customers.

TABLE OF CONTENTS

QUESTIONS PRESENTED .....cccccscccccccveccncs i
TARE GP ALTON UUD 6 oes cuvencccccesecceceeen iv
INTEREST OF THE AMICUS CURIAE............. 1
SUMMARY OF ARGUMENT....................... 4
PEPER 0 66.060 0000 06-60404sshbsbesnee 5

I. THE RELATIONSHIP OF PUB. L. NO. 86-272
TO STATE TAX APPORTIONMENT...........

Il. THE DECISION OF THE WISCONSIN
SUPREME COURT IS ERRONEOUS, BECAUSE
THAT COURT’S CONSTRUCTION OF PUB. L.
NO. 86-272 WAS NOT INFORMED BY THE
JURISPRUDENCE OF THE TENTH AMEND-
MENT WHICH REQUIRES CONGRESS TO
STATE CLEARLY THE EXTENT TO WHICH
STATE TAXATION IS PREEMPTED AND BY
THE REQUIREMENTS OF MULTISTATE TAX-
ATION IN OUR FEDERAL SYSTEM THAT
INSTRUCT SENSITIVITY TO OTHER STATE
TRS TOY us 6 000s sccscivareeeeee

A. The Jurisprudence of the Tenth Amend-
ment Requires Pub. L. No. 86-272 Be Inter-
preted In A Manner That Is The Least
Intrusive On The State Sovereign Taxing
Power While Remaining Faithful To The
Clearly Expressed Intent Of Congress ....

B. Pub. L. No. 86-272 Should Be Construed
With Sensitivity To Its Effect On The Opera-
tion of State Taxation of Interstate Business
im Cur Fodernl Systeme ..... 2. ccvcccnsens

12

12

TABLE OF CONTENTS - Continued
Page

Ill. AN INFORMED ANALYSIS OF THE LEGISLA-
TIVE HISTORY SURROUNDING THE DELE-
TION OF THE SALES OFFICE EXEMPTION
FROM S. 2524 INESCAPABLY LEADS TO THE
CONCLUSION THAT THE STATE TAX EXEMP-
TION AFFORDED BY PUB. L. NO. 86-272
SHOULD BE NARROWLY CONSTRUED AND
WRIGLEY HAS EXCEEDED THE LIMITS OF
THIS NARROW EXEMPTION................. 20

IV. AN APPROPRIATE STANDARD OF SOLICITA-
TION IN LIGHT OF THE INTENT OF CON-
GRESS TO GRANT A NARROW STATE TAX
EXEMPTION BUT STILL OFFER SOME CER-
TAINTY IS TO LIMIT SOLICITATION TO
ACTIVITIES THAT DIRECTLY SEEK PLACE-
MENT OF AN ORDER OR ARE A NECESSARY

PART OF SUCH ACTIVITIES. ................. 23
gaa, al a re 26
hee ee eee,

RESOLUTION OF THE MULTISTATE TAX COM-
MISSION ADOPTING THE PUB. L. NO. 86-272
sa ano a i ee Sa App. 1

MULTISTATE TAX COMMISSION PUBLIC LAW
86-272 GUIDELINES, Att Sr. Tax Guipne 4789
(Max. Mac. 1991), St. Tax Guipe 9370a (CCH
cs Oe et Br re Hon a ad wig des App. 3

iv

TABLE OF AUTHORITIES

Page(s)

Cases:
Aloha Airlines, Inc. v. Director of Taxation of Hawaii, 464

SR Ae al ae ain as is YY &

Architectural and engineering services.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385013_0170%3A13. Public record. Not legal advice.