Search results
Results from the WOW.Com Content Network
Department of Revenue v. James B. Beam Co. ... State Tonnage Tax Cases: 79 U.S. 204 (1870) ... List of United States Supreme Court taxation and revenue case law.
Municipal Court, 411 U.S. 345 (1973), the constitutional law Eleventh Amendment (re: sovereign immunity) decision Edelman v. Jordan, 415 U.S. 651 (1974) and the constitutional law Fifth Amendment (re: double jeopardy) decision Burks v. United States, 437 U.S. 1 (1978).
Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax.The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state.
The justices, in a 5-4 ruling, overturned a 1992 precedent that had barred states from requiring businesses with no "physical presence" in that state. Supreme Court lets states force online ...
Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a Supreme Court case that determined that the Dormant Commerce Clause prohibited states from collecting sales taxes from purchases made by their residents from out-of-state vendors that did not have a physical presence within that state unless legislation from the United States Congress allowed them to do so.
Main page; Contents; Current events; Random article; About Wikipedia; Contact us
The Supreme Court noted that in determining whether a state tax falls within the confines of the Due Process Clause, the North Dakota Supreme Court had said that due to rulings that were made after Bellas Hess, such as Complete Auto Transit, Inc. v. Brady, the "relevant inquiry under the latter test was whether 'the state has provided some ...
Main page; Contents; Current events; Random article; About Wikipedia; Contact us