Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
Quill Corp. v. North Dakota 504 U.S. 298 (1992) was 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) but it had a licensed computer software program that some of its North Dakota customers used for checking Quill’s current inventories and placing orders directly.