National Bellas Hess, Inc. v. Department of Revenue of Illinois

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:United_States_Supreme_Court_case
gptkbp:citation	386 U.S. 753
gptkbp:date	1967-05-08
gptkbp:decidedBy	gptkb:Supreme_Court_of_the_United_States
gptkbp:dissentingOpinionBy	gptkb:Justice_Thurgood_Marshall gptkb:Justice_William_J._Brennan_Jr. Justice Abe Fortas
gptkbp:fullName	National Bellas Hess, Incorporated v. Department of Revenue of the State of Illinois
gptkbp:heldBy	A state may not require a business to collect use tax unless the business has a physical presence in the state.
gptkbp:jurisdiction	gptkb:United_States
gptkbp:legalSubject	commerce clause state sales tax due process clause
gptkbp:majorityOpinionBy	gptkb:Hugo_Black gptkb:Byron_White gptkb:William_O._Douglas gptkb:Earl_Warren gptkb:Potter_Stewart gptkb:John_M._Harlan_II gptkb:Justice_Tom_C._Clark
gptkbp:overruledBy	gptkb:South_Dakota_v._Wayfair,_Inc.
gptkbp:petitioner	National Bellas Hess, Inc.
gptkbp:predecessor	gptkb:Quill_Corp._v._North_Dakota
gptkbp:relatedTo	gptkb:Quill_Corp._v._North_Dakota
gptkbp:response	Department of Revenue of Illinois
gptkbp:subject	state taxation authority taxation of mail-order businesses
gptkbp:bfsParent	gptkb:Wayfair,_Inc._v._South_Dakota_Supreme_Court_decision
gptkbp:bfsLayer	7
https://www.w3.org/2000/01/rdf-schema#label	National Bellas Hess, Inc. v. Department of Revenue of Illinois