National Bellas Hess v. Illinois

National Bellas Hess v. Illinois
National Bellas Hess v. Department of Revenue
Seal of the United States Supreme Court.svg
Supreme Court of the United States
Argued February 23, 1967
Decided May 8, 1967
Full case name National Bellas Hess v. Department of Revenue
Citations 386 U.S. 753 (more)
87 S.Ct. 1389
Holding
Court membership
Case 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


Wikimedia Foundation. 2010.

Игры ⚽ Нужно решить контрольную?

Look at other dictionaries:

  • Main Street Fairness Act — The Main Street Fairness Act, formally known as H.R. 5660, is a bill before the United States Congress which would promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes. Proponents …   Wikipedia

  • Sales tax — Cash register receipt showing sales tax …   Wikipedia

  • List of United States Supreme Court cases, volume 386 — This is a list of all the United States Supreme Court cases from volume 386 of the United States Reports :* Miller v. Pate , ussc|386|1|1967 * Florida East Coast R. Co. v. United States , ussc|386|8|1967 (per curiam) * D Amico v. Pennsylvania ,… …   Wikipedia

  • Commonwealth Edison Co. v. Montana — Commonwealth Edison Company v. Montana Supreme Court of the United States Argued March 30, 1981 Decid …   Wikipedia

  • Tax-free shopping — refers to the opportunity for customers to purchase goods or services without paying any tax normally collected at retail, such as sales tax, Goods and Services Tax, value added tax, or consumption tax.Tax free shopping in the United StatesTax… …   Wikipedia

  • Check Wikipedia — Wikiproyecto:Check Wikipedia Saltar a navegación, búsqueda Esta página contiene de forma consciente fallos ortográficos. Los bots no deben intentar corregirlos. Atajo PR:CWPR:CW …   Wikipedia Español

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”