Quill Corp. v. North Dakota
- Quill Corp. v. North Dakota
SCOTUSCase
Litigants=Quill Corp. v. North Dakota
ArgueDate=January 22
ArgueYear=1992
DecideDate=May 26
DecideYear=1992
FullName=Quill Corp. v. State of North Dakota
USVol=504
USPage=298
Holding=Appellant won, due to lack of sufficient contacts
SCOTUS=1991-1993
Majority=Stevens
JoinMajority=All justices for Parts I, II, and III; Rehnquist, Blackmun, O'Connor and Souter for Part IV
Concurrence=Scalia
JoinConcurrence=Kennedy, Thomas
Concurrence/Dissent=White
LawsApplied=
"Quill Corp. v. North Dakota", 504 U.S. 298 (1992) is a Supreme Court of the United States case concerning use tax. Quill Corporation is an office supply retailer. North Dakota claimed that Quill owed an use tax since they sold their products to residents in the state. Quill claimed they did not owe this use tax since they did not have a physical presence in North Dakota and did not employ anyone in the state. The Supreme Court unanimously ruled in favor of Quill.
ee also
*List of United States Supreme Court cases, volume 504
References
* [http://supct.law.cornell.edu/supct/html/91-0194.ZO.html Full text opinion from Cornell Law School]
* [http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=us&vol=504&invol=298 Full text opinion from Findlaw.com]
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