Ads
related to: Quill Corporationtemu.com has been visited by 1M+ users in the past month
instacart.com has been visited by 100K+ users in the past month
Search results
Results from the WOW.Com Content Network
Quill Corporation is an American office supply retailer, founded in 1956, and headquartered in Lincolnshire, Illinois. A wholly owned subsidiary of Staples, Quill serves more than one million small and mid-sized U.S. business customers, [1] with access to over one million assorted products. While over 70% of sales are conducted online, [2] it ...
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.
Illinois (1967), Quill Corp. v. North Dakota (1992) South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018), was a United States Supreme Court case that held by a 5–4 majority that states may charge tax on purchases made from out-of-state sellers even if the seller does not have a physical presence in the taxing state.
Staples Inc. is an American office supply retail company headquartered in Framingham, Massachusetts. Founded by Leo Kahn and Thomas G. Stemberg, the company opened its first store in Brighton, Massachusetts on May 1, 1986. [5] By 1996, it had reached the Fortune 500, and it later acquired the office supplies company Quill Corporation.
National Bellas Hess was a mail order seller of various consumer products. Its principal place of business was in Missouri. It owned no tangible property in Illinois and had no sales outlets, representatives, telephone listing, or solicitors in that state. It did not advertise there by radio, television, billboards, or newspapers.
The physical presence test is based on Quill Corp. v. North Dakota, ( 504 U.S. 298 (1992)), 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).
Ads
related to: Quill Corporationtemu.com has been visited by 1M+ users in the past month
instacart.com has been visited by 100K+ users in the past month