- National Bellas Hess v. Illinois
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National Bellas Hess v. Department of Revenue
Supreme Court of the United StatesArgued February 23, 1967
Decided May 8, 1967Full case name National Bellas Hess v. Department of Revenue Citations 386 U.S. 753 (more)
87 S.Ct. 1389Holding Court membership Chief Justice
Earl WarrenAssociate Justices
Hugo Black · William O. Douglas
Tom C. Clark · John M. Harlan II
William J. Brennan, Jr. · Potter Stewart
Byron White · Abe FortasCase opinions Majority Stewart, joined by Warren, Clark, Harlan, Brennan, White Dissent Fortas, joined by Black, Douglas In National Bellas Hess v. Department of Revenue, 386 U.S. 753, 87 S.Ct. 1389 (1967), the Supreme Court ruled that a mail order reseller was not required to collect sales tax unless it had some physical contact with the state.
Background
National Bellas Hess was a mail order seller of various consumer products. Its principal place of business was in Missouri. It owned no tangible property in Illinois, had no sales outlets, representatives, telephone listing, or solicitors in that State, and did not advertise there by radio, television, billboards, or newspapers. It mailed catalogues to customers throughout the United States, including Illinois. Orders for merchandise were mailed to appellant's Missouri plant, and goods were sent to customers by mail or common carrier. The State of Illinois attempted to require that National Bellas Hess collect sales tax from customers.
Supreme Court ruling
"The Commerce Clause prohibits a State from imposing the duty of use tax collection and payment upon a seller whose only connection with customers in the State is by common carrier or by mail." The court stated, "the Court has never held that a State may impose the duty of use tax collection and payment upon a seller whose only connection with customers in the State is by common carrier or the United States mail." The opinion cited Miller Bros. Co. v. Maryland, 347 U.S. 340.
The type of tax imposed was in later years referred to as a "sales" tax. In 1992, the Supreme Court ruled similarly in Quill Corp. v. North Dakota.
External links
Categories:- United States Supreme Court cases
- United States Dormant Commerce Clause case law
- 1967 in law
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