| National Bellas Hess v. Illinois | |
|---|---|
 | |
| Argued February 23, 1967 Decided May 8, 1967 | |
| Full case name | National Bellas Hess v. Department of Revenue of Illinois |
| Citations | 386 U.S. 753 (more) 87 S. Ct. 1389; 18 L. Ed. 2d 505; 1967 U.S. LEXIS 2792 |
| Holding | |
| The Commerce Clause prohibited a State from imposing the duty of use tax collection and payment upon a seller whose only connection with customers in the State is by common carrier or by mail. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Stewart, joined by Warren, Clark, Harlan, Brennan, White |
| Dissent | Fortas, joined by Black, Douglas |
Overruled by | |
| Quill Corp. v. North Dakota (1992) (in part), South Dakota v. Wayfair, Inc. (2018) | |
In National Bellas Hess v. Department of Revenue of Illinois, 386 U.S. 753 (1967), the Supreme Court ruled that a mail order reseller was not required to collect sales tax unless it had some physical contact with the state.[1][2]
- ^ "Whiteford Taylor Preston, LLP | U.S. Supreme Court Decision Permits States to Charge Sales Tax for Online Purchases". www.whitefordlaw.com. Retrieved April 17, 2023.
- ^ Aldens, Inc. V. La Follette. United States Court of Appeals for the Seventh Circuit. 1976. pp. 35–36.
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