Current, Inc. v. State Board of Equalization

Opinion

HODGE, J. *

In Nat. Bellas Hess v. Dept, of Revenue (1967) 386 U.S. 753 [18 L.Ed.2d 505, 87 S.Ct. 1389] (Bellas Hess), and again in Quill Corp. v. North Dakota By and Through Heitkamp (1992) 504 U.S._[119 L.Ed.2d 91, 112 S.Ct. 1904] (Quill), the United States Supreme Court determined that the commerce clause of the United States Constitution precludes imposition of a use tax upon an out-of-state mail-order firm whose only connection with customers of the taxing state was by common carrier or United States mail.

Respondent Current, Inc. (Current) is an out-of-state mail-order company…