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
Famous quotes containing the word north:
“A brush had left a crooked stroke
Of what was either cloud or smoke
From north to south across the blue;
A piercing little star was through.”
—Robert Frost (1874–1963)