Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling concerning use tax. Quill Corporation is an office supply retailer. Quill had no physical presence in North Dakota (neither a sales force, nor a retail outlet), but it had a licensed computer software program that some of its North Dakota customers used for checking Quill's current inventories and place orders directly. North Dakota attempted to impose a use tax on Quill, which was struck down by the Supreme Court.
Read more about Quill Corp. V. North Dakota: Background, Opinion of The Court, Effect On Taxation of Online Sales, Congressional Action
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“I felt that he, a prisoner in the midst of his enemies and under the sentence of death, if consulted as to his next step or resource, could answer more wisely than all his countrymen beside. He best understood his position; he contemplated it most calmly. Comparatively, all other men, North and South, were beside themselves.”
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