Quill Corp. v. North Dakota

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:United_States_Supreme_Court_case
gptkbp:citation	504 U.S. 298
gptkbp:concurringOpinionBy	gptkb:Justice_Clarence_Thomas gptkb:Justice_Anthony_Kennedy gptkb:Justice_Antonin_Scalia gptkb:Justice_Byron_White
gptkbp:country	gptkb:United_States
gptkbp:date	May 26, 1992
gptkbp:decidedBy	gptkb:Supreme_Court_of_the_United_States
gptkbp:heldBy	States cannot require out-of-state sellers to collect use tax unless the seller has a physical presence in the state
gptkbp:legalSubject	gptkb:Due_Process_Clause Commerce Clause
gptkbp:majorityOpinionBy	gptkb:Justice_John_Paul_Stevens
gptkbp:overruledBy	gptkb:South_Dakota_v._Wayfair,_Inc.
gptkbp:petitioner	gptkb:Quill_Corporation
gptkbp:priorCase	gptkb:National_Bellas_Hess,_Inc._v._Department_of_Revenue_of_Illinois
gptkbp:response	gptkb:State_of_North_Dakota
gptkbp:subject	use tax state sales tax nexus requirement
gptkbp:bfsParent	gptkb:Wayfair,_Inc._v._South_Dakota_Supreme_Court_decision
gptkbp:bfsLayer	7
https://www.w3.org/2000/01/rdf-schema#label	Quill Corp. v. North Dakota