[Download] "Quill Corporation v. North Dakota By and Through Its Tax Commis- Sioner" by Supreme Court of the United States " Book PDF Kindle ePub Free

eBook details

Title: Quill Corporation v. North Dakota By and Through Its Tax Commis- Sioner
Author : Supreme Court of the United States
Release Date : January 26, 1992
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 99 KB

Description

This case, like National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U.S. 753 (1967), involves a States 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 the United States mail" lacked the requisite minimum contacts with the State. Id., at 758.