International Shoe Co. v. Washington

International Shoe Co. v. Washington (1945) was a Supreme Court case that established how a business can be required to follow a state's laws and pay taxes. The Court decided that a company must have sufficient connections or 'contacts' with a state—like having a physical presence or employees there—to be subject to that state's jurisdiction. This means a company can't be sued or taxed by a state unless it has enough ties to it, ensuring fairness between businesses and states while respecting the company's rights.