Background
The North Dakota Office of State Tax Commissioner attempted to require Quill to collect and pay use tax on sales shipped into the state. The North Dakota Supreme Court upheld the statute.
Quill, incorporated in Delaware, did not have a physical location in North Dakota. None of its workers were located there. Quill sold office equipment and stationery in North Dakota by using catalogues, flyers, advertisements in national periodicals, and telephone calls. Deliveries were made by post and common carrier from out-state-locations.
Read more about this topic: Quill Corp. V. North Dakota
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