Court Case: Quill v. North Dakota

Question 1

Who were the parties involved in the case?

Answer 1

• Quill Corp (OOS retailer)
• ND
• US Supreme Court

Question 2

What year did the case take place in?

Answer 2

1992

Question 3

What were the facts of the case?

Answer 3

• Quill sold office supplies via catalogs and mail into ND and had no physical presence.
• ND tried imposing a use tax on the goods Quill shipped into the state, arguing it constituted as economic nexus and said the ruling from the Bellas Hess case was obsolete.

Question 4

What was the decision of the case?

Answer 4

• The tax was not approved
• Supreme Court reaffirmed the need for physical presence said the tax would violate the commerce clause

Question 5

What was the significance of the case?

Answer 5

• The due process clause violation from the Bellas Hess case was overturned
• Congress was challenged to make a decision on commerce clause powers and if they needed to be updated.

Question 6

Which tax concepts were at the forefront of this case?

Answer 6

Commerce and Due Process Clause