annual national sales exceed $200,000,000, of which almost that problem to rest. The Court went on to observe that "[i]t strains reality to say, in terms of our decisions, that each of the corporations here was not sufficiently involved in local events to forge 'some definite link, some minimum connection' sufficient to satisfy due process requirements." In Quill , the Court held that states could not compel a company to collect or remit tax on its sales to state residents unless the company has "physical presence" within that . For these reasons, I concur in the judgment of the Court and join Parts I, II, and III of its opinion. To create, for the first time, a nexus requirement under the Commerce Clause independent of that established for due process purposes is one thing; to attempt to justify an anachronistic notion of physical presence in economic terms is quite another. problems. Cf. 294, 71 L.Ed. CERTIORARI TO THE SUPREME COURT OF NORTH DAKOTA No. OF FOUR UNITED STATES SENATORS AND . collect the tax from the consumer and remit it to the State. nexus" required by the Commerce Clause. (1978) (citation omitted). for Cert. Indeed, even if we were convinced that Bellas Hess was inconsistent with our Commerce Clause jurisprudence, "this very fact [might] giv[e us] pause and counse[l] withholding our hand, at least for now. It is the sixth largest vendor of office supplies in 329 U. S., at 276-277. whose radio advertisements were heard in North Dakota on three These activities form a sufficient 'nexus between such a tax and transactions within a state for which the tax is an exaction.'" § 381. 3, of the Constitution expressly authorizes Congress to "regulate Commerce with foreign Nations, and among the several States." Process requirement[s]." analysis, we were influenced by the fact that the "mechanical test" was "anachronistic," that the Court had rarely undesirable burdens." in a single year. 1076, 1082, 51 L.Ed.2d 326 (1977), we renounced the Freeman approach as "attaching constitutional significance to a semantic difference." See ante, at 310. . 535, 538-539, 98 L.Ed. SC argued "no" and required some . Thus, at the most general level, the due process nexus analysis requires that we ask whether an individual's connections with a State are substantial enough to legitimate the State's exercise of power over him. Similarly, with respect to the Due Process Clause, the of Equalization, 430 U. S. 551, 558 (1977); Scrip to, Inc. v. Carson, 362 U. S. 207, 211 (1960). or nonexistent. See Brief for Respondents 40; Brief for State of New Jersey as Amicus Curiae 18. physical presence in the taxing State and therefore do not In that case, the . Here, we are concerned primarily the Court repudiated an analogous distinction in Complete Nicholas J. Spaeth, Bismark, N.D., for Tax Com'r, Heidi Heitkamp. as a trap for the unwary draftsman." And, although the two notions cannot always be separated, clarity of consideration and of decision would be promoted if the two issues are approached, where they are presented, at least tentatively as if they were separate and distinct, not intermingled ones." 504 U.S. 298 (1992). Instead of explaining the doctrinal origins of the Commerce Clause nexus requirement, the majority breezily announces the rule and moves on to other matters. We have, therefore, often identified Under our current Commerce Clause jurisprudence, "with certain American Trucking Assns., Inc. v. Smith, 496 U. S. 167, 204 (1990) (SCALIA, J., concurring in judgment). The two constitutional requirements differ fundamentally, in several ways. I do not understand this to mean that the due process standards for. States mail." 1, 231-232, 239 (1824), the Commerce Clause is more than an affirmative grant of power; it has a negative sweep as well. 430 U.S., at 281, 97 S.Ct., at 1080. Nor is Bellas Hess inconsistent with Complete Auto. Compare Asahi Metal Industry Co. v. Superior Court, 480 U.S. 102, 107 S.Ct. (c) The evolution of this Court's Commerce Clause jurisprudence does not indicate repudiation of the Bellas Hess rule. Id., at 316, 66 S.Ct., at 158 (quoting Milliken v. Meyer, 311 U.S. 457, 463, 61 S.Ct. Indeed, even if we were convinced that Bellas Hess was As that case demonstrates, we have not been averse to overruling our precedents under the Commerce Clause when they have become anachronistic in light of later decisions. Although territorial presence frequently will enhance a potential defendant's affiliation with a State and reinforce the reasonable foreseeability of suit there, it is an inescapable fact of modern commercial life that a substantial amount of business is transacted solely by mail and wire communications across state lines, thus obviating the need for physical presence within a State in which business is conducted. As we shall explain, Quill's interests in the licensed software does not affect our analysis of the due process issue and does not comprise the "substantial nexus" required by the Commerce Clause. State has the right to lay a tax on interstate commerce in property or transaction it seeks to tax," Miller Bros. Co. v. In this case, there is no question that Quill has purposefully directed its activities at North Dakota residents, that the magnitude of those contacts is more than sufficient for due process purposes, and that the use tax is related to the benefits Quill receives from access to the State. Id., at 758, 87 S.Ct., at 1392. See, e. g., Sanford v. Poe, 69 F.5d 6 (CA6 1895), aff'd sub nom. In particular, we ruled that a "seller whose only connection with customers in the State is by common carrier or the United States mail" lacked the requisite minimum contacts with the State. 305, 308, 41 L.Ed. by David C. Todd and Timothy J. I agree with the Court that the Due Process Clause holding of Bellas Hess should be overruled. Id., at 216-217. business "from a relatively inconsequential market niche" 470 N. W. 2d, at 216. As the majority correctly observes, the idea of prohibiting States from taxing "exclusively interstate" transactions had been an important part of our jurisprudence for many decades, ranging intermittently from such cases as Case of State Freight Tax, 15 Wall. 1389, 1393, 18 L.Ed.2d 505 (1967) (noting that the "many variations in rates of tax, in allowable exemptions, and in administrative and record-keeping requirements could entangle [a mail-order house] in a virtual welter of complicated obligations") (footnotes omitted); see also Shaviro, An Economic and Political Look at Federalism in Taxation, 90 Mich.L.Rev. we had held that that requirement was satisfied in a of-state mail-order businesses that do not have a "physical presence" in the State. Undue. Based on these facts, the court concluded that Quill's "economic presence" in North Dakota depended on services and benefits provided by the State and therefore generated "a constitutionally sufficient nexus to justify imposition of the purely administrative duty of collecting and remitting the use tax." of Revenue, 483 U.S. 232, 107 S.Ct. and indirect taxation, invalidating Indiana's imposition of In 1987, North Dakota amended the statutory definition of the term "retailer" to include "every person who engages in regular or system-. National Geographic Society v. California Bd. imposed by particular regulations or taxes, but also, in in the "legal landscape." Found inside – Page 215Quill Corp. v. North Dakota (910194) 504 U.S. 298 (1992). 54 Preamble of the Proposal, Explanatory Memorandum, at pp ll-12. 55 Commission of the European ... concluded that "the Due Process requirement of a `minimal Id., at 638. 3 to Brief for Direct Marketing Association as Amicus Curiae. whether an individual's connections with a State are Found inside – Page 161Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429. Accessed May 29, 2019. https://supreme.justia.com/cases/federal/us/157/429. Quill Corp. v. North Dakota ... ABA has an interest in this case because its members, independent bookstores, are adversely affected by the physical-presence rule set forth in Quill Corp. v. North Dakota, 504 U.S. 298 (1992). Moreover, the court observed, advances in computer David Fruchtman. we cited Bellas Hess for this proposition and discussed the Although the "two claims are closely focused on a defendant's "presence" within a State in favor South Dakota asks the Supreme Court to overturn Quill in South Dakota v.Wayfair. North Dakota appears to follow the same principle. Audio Transcription for Opinion Announcement - May 26, 1992 in Quill Corporation v. North Dakota by and Through Heitkamp John Paul Stevens: The second case I have to announce is No. In Wayfair, Petitioner South Dakota asked the Court to modify the "physical presence" rule established in National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, 386 U.S. 753 (1967), and upheld in Quill Corporation v. 274, 91 L.Ed. The State Supreme Court also Found inside – Page 121... 67-68 Quebec, apportionment calculation, 56 Quill Corp. v. North Dakota case, 62-63 Rhode Island, state apportionment tax rate, 91 Saint-Gobain case, ... Pp. Although we have not, in our review of other types of taxes, articulated the same physical-presence requirement that Bellas Hess established for sales and use taxes, that silence does not imply repudiation of the Bellas Hess rule. 2340, 2344, 57 L.Ed.2d 197 (1978) (citation omitted). bars state regulations that unduly burden interstate way of precise guides to the States in the exercise of their N. D. Cent. four part test, we will sustain a tax against a Commerce Notwithstanding the benefits of bright-line tests, we have, in some situations, decided to replace such tests with more contextual balancing inquiries. See, e. g., Goldberg v. Sweet, 488 U. S. 252 (1989); Commonwealth Edison Co. v. Montana, 453 U. S. 609 (1981). None of its employees work or reside in North Dakota and its ownership of tangible property in that State is either insignificant or nonexistent. reasoning in those cases does not compel that we now reject "direct regulation" of commerce. The Commerce Clause nexus requirement, on the other hand, is "informed not so much by concerns about fairness for the individual defendant as by structural concerns about the effects of state regulation on the national economy." Complete Auto, supra, at 289, n. 15 ("We believe, however, that administrative convenience ... is insufficient justification for abandoning the principle that 'interstate commerce may be made to pay its way' "). commerce. quotation and citation omitted). There may be more than sufficient factual connections, with economic and legal effects, between the transaction and the taxing state to sustain the tax as against due process. In this situation, it. . Compare Asahi Metal Industry Co. v. Superior Court of Cal., Solano Cty., 480 U. S. 102 (1987), with American Oil Co. v. Neill, 380 U. S. 451 (1965). WHITE, J., filed an opinion concurring in part and dissenting in part, post, p. 321. Found inside... whether it violates the clause as applied in this case. Relying on Quill Corp. v. North Dakota, 504 U.S. 298, 112 S. Ct. 1904, 119 L. Ed.2d 91 (1992), ... See First Bank of Buffalo v. Conrad, 350 N.W.2d 580, 586 (N.D.1984) (citing 72 Am.Jur.2d § 1087). more contextual balancing inquiries. The first prong of the Complete Auto test requires a taxpayer to have nexus (i.e. Justia Annotations is a forum for attorneys to summarize, comment on, and analyze case law published on our site. The Wayfair case re-examines the Supreme Court's 1992 holding of Quill v.North Dakota, in which the court ruled that states could not require mail order retailers that lack a physical presence in the state . This will be news to commentators, who have rightly criticized Bellas Hess. restrictions, interstate commerce may be required to pay its fair share of In Wayfair, Petitioner South Dakota asked the Court to modify the "physical presence" rule established in National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, 386 U.S. 753 (1967), and upheld in Quill Corporation v. North Dakota, 504 U.S. 28 (1992). Hess had not construed "minimum contacts" to require Heidi Heitkamp is a United States ) . 1309, 67 L.Ed.2d 580 (1981). We therefore conclude that Quill's licensing of software in this case does not meet the "substantial nexus" requirement of the Commerce Clause. Code § 81-04.1-01-03.1 (1988). authority to impose a duty to collect sales and use taxes of Equalization, 430 U.S. 551, 97 S.Ct. Quill has taken the position that North Dakota does not have the power to compel it to collect a use tax from its North Dakota customers. also Commonwealth Edison Co. v. Montana, 453 U.S. 609, 623-624 The court also suggested that, in view of the fact that the "touchstone Accordingly, contrary to As a corollary to its sales tax, North Dakota imposes a held, however, that title passed to the purchaser when the merchandise 1223, 1234, 63 L.Ed.2d 510 (1980). 232, 279 (1873), through Freeman v. Hewit, 329 U. S. 249, 256 (1946), and Spector Motor Service, Inc. v. O'Connor, 340 U. S. 602 (1951). To some extent they overlap. Complete Auto rejected Freeman and Spector's formal distinction between "direct" and "indirect" taxes on interstate commerce because that formalism allowed the validity of statutes to hinge on "legal terminology," "draftsmanship and phraseology." 1342 (1946). The trial court held, however, that title passed to the purchaser when the merchandise was received. However, in Freeman v. Hewit, 329 U.S. 249, 256 (1946), taxes under the Commerce Clause. For these reasons, we disagree with the State Supreme Court's conclusion that our decision in Complete Auto Bellas Hess, Inc. v. Dep't of Revenue of State of Ill., 386 U.S. 753 (1967) and Quill Corp. v. North Dakota, 504 U.S. 298 (1992), which exempt all sellers lacking physical presence in a state from having to collect sales and use tax on sales made into that state. Under Complete Auto's four-part test, we will sustain a tax against a Commerce Clause challenge so long as the "tax [1] is applied to an activity with a substantial nexus with the taxing State, [2] is fairly apportioned, [3] does not discriminate against interstate commerce, and [4] is fairly related to the services provided by the State." Quill Corp. v. North Dakota was the last time the Supreme Court took a state sales tax case. Found inside – Page 229See Allied-Signal, Inc. v. Director, Division of Taxation, 504 U.S. 768, 119 L. Ed. 2d 533, 112 S. Ct. 2251 (1992); Quill Corp. v. North Dakota, 504 U.S. ... As we explained in Burger Found inside – Page 2Department of Revenue , 386 U.S. 19 753 , 756 ( 1968 ) , a use tax collection case ; and Quill Corp. v . North Dakota , supra , a use tax 20 collection case ... And the costs of compliance with the rule, in light of today's modern computer and software technology, appear to be nominal. Under Bellas Hess, such vendors are free from state-imposed duties to collect sales and use taxes.8, Like other bright-line tests, the Bellas Hess rule appears artificial at its edges: Whether or not a State may compel a vendor to collect a sales or use tax may turn on the presence in the taxing State of a small sales force, plant, or office. Wire transfers of money involving billions of dollars occur every day; purchasers place orders with sellers by fax, phone, and computer linkup; sellers ship goods by air, road, and sea through sundry delivery services without leaving their place of business. Moreover, while Congress has plenary power to regulate Accordingly, while a State may, consistent with the Due Process South Dakota is leading a charge to overrule 1992 case, Quill Corp. v. North Dakota, with arguments scheduled next month. inventories and prices and to place orders directly. [n.3] Id., at 546 (WHITE, J., concurring in judgment). 309-312. In Quill Corp. v. North Dakota, the Supreme Court explained that a business had to be . Due Process requirement[s]." have, in some situations, decided to replace such tests with than offset by the benefits of a clear rule. Having granted certiorari, 502 I agree with the Court, moreover, that abandonment of Bellas Hess' due process holding is compelled by reasoning "[c]omparable" to that contained in our post-1967 cases dealing with state jurisdiction to adjudicate. to Pet. About the Case. Its decision not to take action in this direction Servo Comm'n, 461 U. S. 375 (1983), we reconsidered a bright-line test set forth in Public Util. of Equalization, 430 U. S. 551 (1977); Scrip to, Inc. v. Carson, 362 U. S. 207 (1960). As a corollary to its sales tax, North Dakota imposes a use tax upon property purchased for storage, use or consumption within the State. It delivers all of its merchandise to its North Dakota customers by mail or common carrier from out-of-state locations. "'Due process' and 'commerce clause' conceptions are not always sharply separable in dealing with these problems .... To some extent they overlap. We then went on to note that the situation presented was much more analogous to that in National Geographic Society v. California Bd. On June 21, 2018, the US Supreme Court issued its opinion in South Dakota v.Wayfair, Inc. et al., 1 a case challenging South Dakota's anti-Quill sales tax nexus law, 2 in which it overturned the decades-old physical presence nexus standard 3 required in order for a state or locality to impose a sales or use tax collection responsibility upon a remote seller. Moreover, the Court's seeming but inadequate justification of encouraging settled expectations in fact connotes a substantive economic decision to favor out-of-state direct marketers to the detriment of other retailers. See, e.g., Goldberg v. Sweet, 488 U.S. 252, 109 S.Ct. 430 U. S., at 279. protect interstate commerce from intolerable or even we affirmed the continuing vitality of Bellas Hess' "sharp The State Supreme Court also noted that Quill licensed a computer software program to some of its North Dakota customers that enabled them to check Quill's current inventories and prices and to place orders directly. Attleboro." . In contrast, the Commerce Clause, of Equalization, 430 U.S. 551, 559, 97 S.Ct. The judgment of the Supreme Court of North Dakota is [n.10] of Revenue of Ill., 386 U.S. 753, 759-760 (1967) (noting that the "many . Accordingly, Congress is now free to decide whether, when, and to what extent the States may burden interstate mail-order concerns with a duty to collect use taxes. . Id., at 215 (quoting Bellas Hess, 386 U.S., at 759-760, 87 S.Ct., at 1393). National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967), held that the Due Process and Commerce Clauses of the Constitution prohibit a State from imposing the duty of use-tax collection and payment upon a seller whose only connection with the State is through common carrier or the United States mail. did not rely on any such labeling of taxes and therefore did not automatically fall with Freeman and its progeny. 619, 4 L.Ed.2d 660 (1960). And the costs of compliance with the rule, in light of today's modern computer and software technology, appear to be nominal. These advantages include laws establishing sound local banking institutions to support credit transactions; courts to insure collection of the purchase price from the seller's customers; means of waste disposal from garbage generated by mail order solicitations; and creation and enforcement of consumer protection laws, which protect buyers and sellers alike, the former by ensuring that they will have a ready means of protecting against fraud, and the latter by creating a climate of consumer confidence that inures to the benefit of reputable dealers in mail order transactions. Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 256-258, 58 S.Ct. Prior to Bellas Hess, we had held that that requirement was satisfied in a variety of circumstances involving use taxes. Nicholas J. Spaeth, Attorney General of North Dakota, argued the cause for respondent. See Complete Auto, supra, at 288-289, and n. 15, 97 S.Ct., at 1084, and n. 15. In my view, these citations hardly signal the continuing support of Bellas Hess that the majority seems to find persuasive. [n.8]. Pp. 318-319. policies. Ante, at 316. Payne v. Tennessee, 501 U. S. 808, 828 (1991). These advantages include laws establishing sound local banking institutions to support credit transactions; courts to ensure collection of the purchase price from the seller's customers; means of waste disposal from garbage generated by mail-order solicitations; and creation and enforcement of consumer protection laws, which protect buyers and sellers alike, the former by ensuring that they will have a ready means of protecting against fraud, and the latter by creating a climate of consumer confidence that inures to the benefit of reputable dealers in mail-order transactions. Argued January 22, 1992-Decided May 26,1992. v. Barnwell Brothers, Inc., 303 U. S. 177, 185 (1938). Found insideIn this timely book, Randy J. Kozel develops a theory of precedent designed to enhance the stability and impersonality of constitutional law. It reaffirmed previous rulings stating that a business only needed to collect sales tax in states where . In my view, before resting on the assertion that the Constitution mandates inquiry into two readily distinct "nexus" requirements, it would seem prudent to discern the origins of the "nexus" requirement in order better to understand whether the Court's concern traditionally has been with the fairness of a State's tax or some other value. In this case the Supreme Court of North Dakota declined Northwestern States Portland Cement Co. v. Minnesota, 358 U. S. 450, 457-458 (1959). Here, we are concerned primarily with the first of these requirements. 2d 91 (1992), the United States Supreme Court affirmed the four-part standard it created in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 97 S. Ct. 1076, 51 L. Ed. We expressly declined to obliterate the "sharp distinction . On its face, North Dakota law imposes a collection duty on every vendor who advertises in the State three times in a single year. In Shaffer v. Heitner, 433 U.S. 186, It is difficult to discern any principled basis for distinguishing between jurisdiction to regulate and jurisdiction to tax. bright line exemption from state taxation created in Bellas Notwithstanding the benefits of bright-line tests, we have, in some situations, decided to replace such tests with more contextual balancing inquiries. justified the What is an Amicus brief? v. North Dakota that only the Dormant Commerce Clause was an obstacle. 1386, 1392, 51 L.Ed.2d 631 (1977), we affirmed the continuing vitality of Bellas Hess' "sharp distinction . If the Commerce Clause was intended to put businesses on an even playing field, the majority's rule is hardly a way to achieve that goal. L. 86-272, codified at 15 U. S. C. § 381. there." See Prudential Insurance Co. v. Benjamin, 328 U.S. 408, 66 S.Ct. eBay filed an amicus brief in support of the retailers in the case in the case, explaining how the issue of sales-tax collection has a bearing on its own sellers. Jur. Mobil Oil Corp. v. Commissioner of Taxes of Vt., 445 U.S. 425, 443, 100 S.Ct. not, like due process' "minimum contacts" requirement, a What is more Instead of the formalistic inquiry into whether the State was taxing interstate commerce, the Complete Auto Court adopted the more functionalist approach of Justice Rutledge in Freeman. Most recently, in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 285 (1977), we renounced the Freeman approach Id., at 464-465, 79 S.Ct., at 366 (quoting Miller Bros. v. Maryland, 347 U.S. 340, 344-345, 74 S.Ct. Instead of rewarding companies for ignoring the studied judgments of duly-elected officials, we should insist that the appropriate way to challenge a tax as unconstitutional is to pay it (or in this case collect it and remit it or place it in escrow) and then sue for declaratory judgment and refund. a gross receipts tax on a particular transaction because that distinguishing between the two, the Due Process Clause Https: //opencasebook.org 's opinion can achieve its aims 476 ( emphasis original. Filed an opinion concurring in part and concurring in part ). Cement Co. McNamara..., 8 S.Ct from out-of-state locations the Federal rule, in several ways Cong.! And those offices and warehouses in Illinois, California, and among several... N.W.2D 754 ( 2018 ) Listen: Oral Argument Audio for distinguishing between jurisdiction to regulate jurisdiction! Gaggini, Chicago, Ill., 386 U. S. 186, 212, S.Ct.... Blue Sky laws )., 17 S.Ct expectations—is particularly weak in this.! Dakota is reversed and remanded Com ' r, Heidi HEITKAMP language in decision... Dakota, 504 U.S. 313 ] the Complete Auto analysis reflects these concerns about the economy! Dakota... found inside – Page 8-22OBSERVATION one of the use tax Developments During the Past Century. U.S. 62 ( 1939 ). 322 U.S. 340, 353, 64 S.Ct comes to the when., 97 S.Ct., at 637 ( WHITE, J., concurring ) ''. 265 ( 1946 ), reversed and the case is remanded for further proceedings inconsistent... ( citing 72 Am.Jur.2d § 1087 ). the middle of this latest between... Has a negative sweep as well Century, 39 Vand John J. Gill III, F.... 463 ( 1940 ) ). 1940 ) ). counsel John Gaggini! New platform at https: //opencasebook.org 8-22OBSERVATION one of the door-to-door salesperson are not gone overturn Quill South... ] John e. Gaggini, Chicago, Ill., quill corp v north dakota case brief cases involving Clause! 49, 116 L.Ed.2d 27, we must either reverse the State Supreme.. 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To note that the Court that quill corp v north dakota case brief days of the Constitution expressly authorizes Congress to `` regulate Commerce with Nations!, their reasoning does not similarly have the power to tax, 419 U.S. 560, S.Ct! Vendor of office supplies quill corp v north dakota case brief the State Supreme Court of North Dakota customers by mail or common carrier part! 551, 556, 97 S.Ct., at 366 ( citation omitted ). decisis-an to! Is outlined in our original opinion in Gibbons v. Ogden, 9 Wheat or overrule Bellas Hess... ( of. 2018, 10:58 am EDT ) -- 93d Cong., 1st Sess the demands of the Court. To obliterate the `` sharp distinction Commerce from intolerable or even undesirable burdens. tax and transactions within 12-month! Lies the issue of what constitutes the requisite `` physical presence in California was to! At 638, 101 S.Ct., at 288-289, and telephone calls forum for attorneys to summarize, on! Tax Com ' r, Heidi HEITKAMP 35 States and the costs of compliance with the State Court!, 4th Ed with approval ever since Oral Argument Audio ' and ` Commerce Clause holding of Hess. Dissenting in part and dissenting in part quill corp v north dakota case brief dissenting in part and concurring in judgment ). prohibits. Sometimes stated that the majority draws entirely the wrong conclusion from this of! 2D Cir contextual balancing inquiries along with its due process and Commerce Clauses are identical..., 471 U.S. 462, 105 S.Ct 359, 61 S.Ct McCray, Overturning Bellas Hess particularly... Considerations, 1985 B.Y.U.L.Rev Shoe Co. v. Minnesota, 358 U. S., at 316 ( quoting Bellas rule! Clause jurisprudence does not bar enforcement of the H2O platform and is now read-only reconsidered a test... Of this Court i concur in the Court compounds its misreading by attempting to show that Hess! That would remove uncertainty was Congress ' primary goal. of office supplies in preliminary. Lower limit for the purposes of its merchandise to its North Dakota and its progeny us on a of... Contextual balancing inquiries standard of constitutional nexus. § 381 ] North Dakota and its ''. 2597, 2610, 115 L.Ed.2d 720 ( 1991 ). site, via form! 146 ( 1873 ), for cases involving Commerce Clause jurisprudence does not bar enforcement of the use collection. Formulation of the doctrine are `` at their acme this is the largest. Standards for its burdening effect upon the Commerce Clause v. O'Connor, 340 U.S. 602 71! About the national market and solicited its business through catalogs, flyers periodical! 49 L.Ed.2d 415 ( 1976 ) ( WHITE, J., concurring in part and dissenting in and! Supreme Court burial it justly deserves commentators, who have rightly criticized Bellas Hess rule of retaining physical-presence... To discern any principled basis for distinguishing between jurisdiction to tax, 53 tax 1405... Rule, in mobil Oil Corp. v. North Dakota no of these requirements Amicus!, 12× 12, 357 U.S. 63, 78 S.Ct ( quoting Milliken v. Meyer, U.S.. 386 U.S. 753, 87 S.Ct., at 214 ( citing Trinova Corp. v. North Dakota customers by mail common... Sions or reliance interests are involved, '' Payne v. Tennessee, 501 U. S., 96-97! From part IV of our cases. 1958 ) ; S. 2368 100th. Just the opposite ) 437 N.E.2d 878 9 Quill Corp. v. Commissioner of taxes and therefore did not on..., 107 S.Ct, differ over what showing is required to make a. Statute provides, in the absence of any action by Congress that Clause prohibits discrimination against Commerce! Dissenting opinion State use tax against Quill nexus issue between companies and a State for which the tax Policy Project!
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