Miller Brothers Co. v. Maryland, 347 U.S. 340 (1954) was a decision by the U.S. Supreme Court that ruled 5-4 that a mail order reseller was not required to collect a use tax unless it had sufficient contact with the state.

The customers would either take their purchases with them or have them delivered by a common carrier or a truck, owned and operated by Miller Brothers Co. Maryland levied a tax on its residents on "the use, storage, or consumption" of articles within the state and also required all vendors, regardless of where they were, who sold goods to Maryland residents to collect the use tax.

The Court of Appeals of Maryland found the law valid and that Miller Brothers Co. was liable for the tax.

The Supreme Court held that imposing tax collection duties on Miller Brothers Co. violated the Due Process Clause of the 14th Amendment, which requires some "definite link, some minimum connection, between a state and the person, property, or transaction it seeks to tax.

"[5] As a result, "the burden of collecting or paying their tax cannot be shifted to a foreign merchant in the absence of some jurisdictional basis not present here.