From the state tax library of Reed Smith LLP www.reedsmith.com/DEdial EFiled: Apr 11 2008 9:llA for other related documents, please email
[email protected] Filing ID 19365764 Case Number 109,2008 IN THE SUPREME COURT OF THE STATE OF DELAWARE DIRECTOR OF REVENUE ) 1 Appellant, 1 Respondent Below 1 1 v. 1 No. 109, 2008 1 THE DIAL CORPORATION, 1 1 Appellee, 1 Petitioner Below 1 ON APPEAL FROM THE SUPERIOR COURT OF THE STATE OF DELAWARE IN AND FOR NEW CASTLE COUNTY DIRECTOR OF REVENUE'S OPENZNG BRIEF John S. McDaniel Deputy Attorney General Del. Bar ID 2477 Department of Justice Carve1 State Office Building, C600 820 N. French Street Wilmington, DE 19801 (302) 577-8842 April 11, 2008 From the state tax library of Reed Smith LLP www.reedsmith.com/DEdial for other related documents, please email
[email protected] TABLE OF CONTENTS PAGE TABLE OF CITATIONS ............................................ii NATURE AND STAGE OF THE PROCEEDINGS ............................ 1 SmMARY OF THE ARGUMENT ........................................ 3 STATEMENT OF FACTS ............................................. 4 ARGUMENT I. IMPOSITION OF THE WHOLESALERS' GROSS RECEIPTS TAX ON PROCEEDS OF DIAL'S SALES OF GOODS PHYSICALLY DELIVERED IN DELAWARE BY DIAL, TITLE TO WHICH PASSED OUTSIDE OF THE STATE, SATISFIES THE REQUIREMENTS OF THE COMMERCE CLAUSE ......................................8 CONCLUSION ..................................................... 34 Dial Corporation v Director of Revenue, Del . Super., C .A. No. 06C-05-014, Toliver, J. (January 30, 2008) From the state tax library of Reed Smith LLP www.reedsmith.com/DEdial for other related documents, please email
[email protected] TABLE OF CITATIONS COMSTXTUTXOMS PAGE Constitution of the United States Of America, Art.