Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax. The decision effectively...
12 KB (1,343 words) - 11:45, 4 June 2023
physical presence in the taxing state. The decision overturned Quill Corp. v. North Dakota (1992), which had held that the Dormant Commerce Clause barred...
35 KB (3,839 words) - 22:18, 31 May 2024
opinion cited Miller Brothers Co. v. Maryland, 347 U.S. 340 (1954) In 1992, the Supreme Court in Quill Corp. v. North Dakota (1992) issued an order overruling...
6 KB (585 words) - 02:47, 13 September 2023
Amazon tax (section North Dakota)
of South Dakota v. Wayfair, Inc., and issued its decision on June 21, 2018. A five-justice majority overturned Quill Corp. v. North Dakota, ruling that...
86 KB (9,842 words) - 22:19, 14 August 2024
Corp. v. North Dakota in which Quill took the position that North Dakota does not have the power to make Quill collect a use tax from North Dakota customers...
15 KB (1,675 words) - 09:56, 15 August 2024
"substantial nexus" required under the Dormant Commerce Clause. In Quill Corp. v. North Dakota (1992) the Supreme Court ruled that a business must have a physical...
3 KB (418 words) - 07:46, 10 July 2023
Melbourne Press Club Quill (surname), an Irish surname Quill Corporation, a retailer based in Lincolnshire, Illinois Quill Corp. v. North Dakota, a United States...
3 KB (425 words) - 01:20, 2 May 2024
Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 (1977) Quill Corp. v. North Dakota, 504 U.S. 298, 314 (1992) National Bellas Hess v. Illinois, 386 U.S...
86 KB (8,618 words) - 00:54, 15 August 2024
test is based on Quill Corp. v. North Dakota, ( 504 U.S. 298 (1992)), a United States Supreme Court ruling concerning use tax. Quill Corporation is an...
4 KB (476 words) - 21:20, 14 July 2024
of Quill Corp. v. North Dakota, which has prevented states from collecting taxes from out-of-state vendors. The 1992 Supreme Court decision in Quill Corp...
9 KB (905 words) - 23:54, 1 February 2024