Pledger v. Troll Book Clubs, Inc.

This case presents a legal

question of singular importance: Whether certain merchandising methods of Troll Book Club, Inc. (Troll) above and beyond mere mail order solicitation provide a “substantial nexus” consistent with the Commerce Clause for purposes of state taxing authority. The case is important to Troll, a nationwide distributor of books and materials, and to the State of Arkansas. It is the first case to reach this court since Quill Corporation v. North Dakota, _U.S._, 112 S.Ct. 1904 (1992), was decided in May, 1992.

The problem with the case from our standpoint is that there are…