Court Case: Tyler Pipe Industries v. Washington

Question 1

Who were the parties involved in the case?

Answer 1

• Tyler Pipes
• WA DOR
• US Supreme Court

Question 2

What year did the case take place in?

Answer 2

1987

Question 3

What were the facts of the case?

Answer 3

• Tyler Pipes had sales agents in WA
• WA said they had nexus bc of the agents
• Tyler Pipes had no other physical presence in the state
• WA imposed a gross receipts tax on them bc they were an OOS retailer, but didn’t impose the same tax on in-state retailers

Question 4

Which previous court decision was upheld in this case?

Answer 4

Scripto v Carson

Question 5

Which tax concept was at the forefront of the case?

Answer 5

Agency nexus