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QUILL CORP. v. NORTH DAKOTA

No. 91-194.

504 U.S. 298 (1992)

112 S.Ct. 1904

119 L.Ed.2d 91

QUILL CORP. v. NORTH DAKOTA, by and through ITS TAX COMMISSIONER, HEITKAMP

Supreme Court of United States.

Decided May 26, 1992.

Attorney(s) appearing for the Case

John E. Gaggini argued the cause for petitioner. With him on the briefs were Don S. Harnack, Richard A. Hanson, James H. Peters, Nancy T. Owens, and William P. Pearce.

Nicholas J. Spaeth, Attorney General of North Dakota, argued the cause for respondent. With him on the brief were Laurie J. Loveland, Solicitor General, Robert W. Wirtz, Assistant Attorney General, and Alan H. Friedman, Special Assistant Attorney General.*

Stevens, J., delivered the opinion for a unanimous Court with respect to Parts I, II, and III, and the opinion of the Court with respect to Part IV, in which Rehnquist, C. J., and Blackmun, O'Connor, and Souter, JJ., joined. Scalia, J., filed an opinion concurring in part and concurring in the judgment, in which Kennedy and Thomas, JJ., joined, p. 319. White, J., filed an opinion concurring in part and dissenting in part, p. 321.

Justice Stevens, delivered the opinion of the Court.

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<...

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