Legal Opinion
Quill Corp. v. North Dakota Ex Rel. Heitkamp
Supreme Court of the United States
Decided May 26, 1992No. 91-194PublishedCited by 646 opinions
1Opinion of the CourtJustice Stevens
This case, like National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967), involves a State’s attempt to require an out-of-state mail-order house that has neither outlets nor sales representatives in the State to collect and pay a use tax on goods purchased for use within the State. In Bellas Hess we held that a similar Illinois statute violated the Due Process Clause of the Fourteenth Amendment and created an unconstitutional burden on interstate commerce. In particular, we ruled that a “seller whose only connection with customers in the State is by common carrier or…
2Cases cited38 opinions
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- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Gibbons v. OgdenSupreme Court of the United States · 1824
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3Cited by646 opinions
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- General Motors Corp. v. TracySupreme Court of the United States · 1997
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