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Quill Corp. v. North Dakota
''Quill Corp. v. North Dakota'', , 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),〔(【引用サイトリンク】title=QUILL CORP. v. HEITKAMP, 504 U.S. 298 (1992) )〕 but it had a licensed computer software program that some of its North Dakota customers used for checking Quill's current inventories and placing orders directly. North Dakota attempted to impose a use tax on Quill, which was struck down by the Supreme Court.
== Background ==
The North Dakota Office of State Tax Commissioner attempted to require Quill to collect and pay use tax on sales shipped into the state.〔(【引用サイトリンク】title=QUILL CORP. v. NORTH DAKOTA, BY AND THROUGH ITS TAX COMMISSIONER, HEITKAMP 504 U.S. 298 )〕 The
North Dakota Supreme Court upheld the statute.
Quill, incorporated in Delaware, did not have a physical location in North Dakota. None of its workers were located there. Quill sold office equipment and stationery in North Dakota by using catalogues, flyers, advertisements in national periodicals, and telephone calls. Deliveries were made by post and common carrier from out-state-locations.〔How the High Court Could Help Amazon, by Robert Willens, CFO Magazine, 31 January 2011〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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