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National Bellas Hess, Inc. v. Department of Revenue of Illinois
URI:
https://gptkb.org/entity/National_Bellas_Hess,_Inc._v._Department_of_Revenue_of_Illinois
GPTKB entity
Statements (30)
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.
https://www.w3.org/2000/01/rdf-schema#label
National Bellas Hess, Inc. v. Department of Revenue of Illinois
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