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Quill Corp. v. North Dakota | 504 U.S. 298, 112 S. Ct. 1904, 119 L. Ed. 2d 91 (1992)
In Quill Corporation versus North Dakota, we explore whether a state can constitutionally impose use-tax collection responsibilities on an out-of-state seller that has no physical presence there.
A North Dakota statute required all retailers to collect and remit a use tax on items purchased for use in the state. Quill, an office-supply company that solicited through catalogs and advertisements, made substantial sales to North Dakota customers. However, Quill didn’t have any real property or personnel there. Rather, Quill shipped all purchases into the state by mail or common carrier.
Although Quill was a retailer for purposes of the use tax, it didn’t collect or remit the tax. The state sued Quill to recover the amounts owed. Quill argued that the tax violated the Due Process Clause of the Fourteenth Amendment and the Commerce Clause because Quill had no physical presence in the state. The trial court ruled in Quill’s favor. The North Dakota Supreme Court reversed. The United States Supreme Court granted cert.
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