Quill Corp. v. North Dakota

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Quill Corp. v. North Dakota
Supreme Court of the United States
Argued January 22, 1992
Decided May 26, 1992
Full case name: Quill Corp. v. State of North Dakota
Citations: 504 U.S. 298
Holding
Appellant won, due to lack of sufficient contacts
Court membership
Chief Justice: William Rehnquist
Associate Justices: Byron White, Harry Blackmun, John Paul Stevens, Sandra Day O'Connor, Antonin Scalia, Anthony Kennedy, David Souter, Clarence Thomas
Case opinions
Majority by: Stevens
Joined by: All justices for Parts I, II, and III; Rehnquist, Blackmun, O'Connor and Souter for Part IV
Concurrence by: Scalia
Joined by: Kennedy, Thomas
Concurrence/dissent by: White

Quill Corp. v. North Dakota, 504 U.S. 298 (1992) is a Supreme Court of the United States case concerning sales tax. Quill Corporation sells office supplies. North Dakota claimed they owed sales tax since they sold their products in the state. Quill claimed they did not owe sales tax since they did not have a location in North Dakota and did not employ anyone in the state. The Supreme Court unanimously ruled in favor of Quill.

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