Quill Corp v. North Dakota
Saturday, May 26, 2012
The United States Supreme Court ruled in the case of the Quill Corporation v. the State of North Dakota on this date in 1992. During the course of the trial, the state of North Dakota charged the Quill Corporation with evading payment of a use tax on products sold to North Dakota customers. The Delaware-based corporation had no stores or employees in North Dakota, but regularly shipped office supplies into the state. The Supreme Court sided with Quill, a ruling considered one of the most important regarding state taxes and interstate commerce. In 2011, a bill was introduced that would override the decision, allowing states to collect sales tax on Internet sales. As one can imagine, online retailers oppose the bill.
Dakota Datebook written by Jayme Job