Supreme Court Precedent
Quill Corp. v. North Dakota
Respondent North Dakota filed an action in State court to require petitioner Quill Corporation — an out-of-state mail order house with neither outlets nor sales representatives in the State — to collect and pay a use tax on goods purchased for use in the State. The trial court ruled in Quill’s favor. It found the case indistinguishable from National Bellas Hess, Inc. v. Department of Revenue of Ill. (1967), which, in holding that a similar Illinois statute violated the Fourth Amendment’s Due Process Clause and created an unconstitutional burden on interstate commerce, concluded that a "seller whose only connection with…
