Facts
The plaintiff, the State of Washington, established a tax on employers conducting business therein with the stated legislative purpose of providing a fund to be used for financial assistance to newly unemployed workers in the state. The "tax" was in effect a mandatory contribution to the state's Unemployment Compensation Fund. The defendant, International Shoe Co., was an American company that was incorporated in Delaware with its principal place of business ("PPB") in Missouri. The corporation had maintained for some time a staff of 11-13 salesmen in the State of Washington, working on commission. The salesmen were residents of that state and they met with prospective customers in motels and hotels, and occasionally rented space to put up displays. The company thus had no permanent "situs" of business in the State. Each year, the salesmen brought in about $31,000 in compensation. International Shoe's solicitation system allegedly was set up explicitly to avoid establishing the situs of the business in other states insofar as salesman did not have offices, did not negotiate prices, and sent all orders back to Missouri; shipments from the plant to customers were sent f.o.b..
Read more about this topic: International Shoe V. Washington
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