Xerox manufactured parts for copy machines in the United States that were shipped to Mexico for assembly.
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be re-exported duty-free or withdrawn for domestic sale upon the payment of the duty. Harris County and the city of Houston assessed a nondiscriminatory ad valorem personal property tax on the copiers. Xerox claimed that the local tax is preempted by the federal legislation. What did the Court decide? Would it have made any difference whether the goods were needed for domestic use or intended for re-export? See Xerox Corporation v. County of Harris, Texas, 459 U.S. 145 (1982).
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...
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International Business Law and Its Environment
ISBN: 978-0324649659
7th Edition
Authors: Richard schaffer, Filiberto agusti, Beverley earle
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