Quill Corp. v. North Dakota
United States Supreme Court
504 U.S. 298, 112 S. Ct. 1904, 119 L. Ed. 2d 91 (1992)
- Written by Salina Kennedy, JD
Facts
Quill Corporation, a Delaware corporation, operated a mail-order business that sold office furniture and supplies. Although Quill had no property or employees in North Dakota, it was the sixth largest office-supply vendor in the state with $1 million in annual sales to North Dakota residents. North Dakota (plaintiff) sued in North Dakota state court to require Quill to pay use tax on all goods it sold to North Dakota residents. The trial court ruled in Quill’s favor, and the North Dakota Supreme Court reversed. The United States Supreme Court granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Stevens, J.)
Concurrence (Scalia, J.)
Concurrence/Dissent (White, J.)
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