Dakota Datebook

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

 

Sources:

http://www.law.cornell.edu/supct/html/91-0194.ZO.html

http://en.wikipedia.org/wiki/Quill_Corp._v._North_Dakota http://www.oyez.org/cases/1990-1999/1991/1991_91_194

http://taxfoundation.org/blog/show/963.html

 

This text and audio may not be copied without securing prior permission from Prairie Public.

Dakota Datebook is a project of Prairie Public, in partnership with the State Historical Society of North Dakota, with funding from the North Dakota Humanities Council.

« Go Back


50 Years
A Million Thanks

Public NewsRoom

Log-on and dig deep into the news of the day. It’s all online in our Public NewsRoom.

» Visit the Public NewsRoom

Breaking News

Support Radio

Your contributions make quality radio programming possible.

» Pledge your support today.

Sign up for our Email Newsletter
For Email Marketing you can trust