Heidi Heitkamp: “And my friend from Montana, we will provide the citations and the Supreme Court cases that talk about the exertion of…”

“And my friend from Montana, we will provide the citations and the Supreme Court cases that talk about the exertion of jurisdiction over foreign corporations by State taxing authorities. I will offer up this document which outlines that we are not parties to foreign treaties: Nelson v. Sears, Roebuck & Co., which is a 1941 Supreme Court case. Felt & Tarrant Manufacturing v. Gallagher, which is a 1939 U.S. Supreme Court case. It is a well-established and longstanding precedent in this country that if a company is doing business as a foreign company in a State or in our jurisdictions, we have jurisdiction and can apply our State law and our State taxing authority over a foreign company that has jurisdiction and nexus in our----”