Court Case: National Bellas Hess v Illinois Department of Revenue

Question 1

Who were the 3 parties in the case?

Answer 1

• National Bellas Hess
• IL DOR
• US Supreme Court

Question 2

What year did the case take place?

Answer 2

1967

Question 3

What were the facts of the case?

Answer 3

• NBH was sending mail order catalogues and advertising flyers to IL residents.
• NBH had no physical presence.
• IL DOR said NBH should be collecting tax on their sales to IL residents
• NBH said the tax violated the Due Process and Commerce clauses

Question 4

What was the decision of the case?

Answer 4

• The tax was not approved
• US Supreme Court ruled that it violated the due process and commerce clauses (NBH didn’t receive any benefit for collecting the tax and the tax impeded interstate commerce)

Question 5

What was the significance of the case?

Answer 5

It made it clear to everybody that physical presence was necessary for collection responsibility