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- Title
Locality v. Online Travel Company: Does the Bell Finally Toll for Quill Corporation v. North Dakota?
- Authors
RANNIK, JAAN
- Abstract
The article discusses the U.S. Supreme Court case Quill Corp. v. North Dakota which deals with the constitutionality of a state tax on an out-of-state entity. A background of the case is provided wherein online travel company Quill Corp. has sued North Dakota for violating the dormant commerce clause by taxing it. Also explored are the constitutional arguments against states that collect taxes from out-of-state entitiy.
- Subjects
QUILL Corp.; UNITED States. Supreme Court; NORTH Dakota state politics &; government; DORMANT commerce clause (Constitutional law); ONLINE sales taxation
- Publication
Journal of Business & Technology Law, 2014, Vol 9, Issue 2, p293
- ISSN
1941-5788
- Publication type
Article