Evco v. Jones, 409 U.S. 91 (1972)

Name: Evco v. Jones, 409 U.S. 91 (1972) - Syllabus
Author: U.S. Supreme Court

Evco v. Jones

No. 71-857

Argued November 8, 1972
Decided December 4, 1972
409 U.S. 91

CERTIORARI TO THE COURT OF APPEALS OF NEW MEXICO

Syllabus

Proceeds from transactions whereby petitioner creates and designs reproducible instructional materials in New Mexico for delivery under contract to out-of-state clients, which the state court found involved sales of tangible personal property and not services performed in New Mexico, may not be subjected to New Mexico’s gross receipts tax, the imposition of which upon such proceeds constitutes an impermissible burden on interstate commerce.

83 N. M. 110, 488 P.2d 1214, reversed.

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Chicago: U.S. Supreme Court, "Syllabus," Evco v. Jones, 409 U.S. 91 (1972) in 409 U.S. 91 Original Sources, accessed May 7, 2025, http://www.originalsources.com/Document.aspx?DocID=489MAD4IXIIAWJZ.

MLA: U.S. Supreme Court. "Syllabus." Evco v. Jones, 409 U.S. 91 (1972), in 409 U.S. 91, Original Sources. 7 May. 2025. http://www.originalsources.com/Document.aspx?DocID=489MAD4IXIIAWJZ.

Harvard: U.S. Supreme Court, 'Syllabus' in Evco v. Jones, 409 U.S. 91 (1972). cited in 1972, 409 U.S. 91. Original Sources, retrieved 7 May 2025, from http://www.originalsources.com/Document.aspx?DocID=489MAD4IXIIAWJZ.