Quill Corp. v. North Dakota

Quill Corp. v. North Dakota (1992) was a U.S. Supreme Court case focused on whether a state could require a business with no physical presence in the state to collect sales tax. Quill, an office supplies seller, had no stores or employees in North Dakota but sold to its residents. The Court ruled that states cannot impose sales tax collection obligations on out-of-state sellers without a physical presence, emphasizing the importance of clear and fair tax policies. This decision affected how online and remote businesses deal with sales tax across different states.