National Bellas Hess v. Illinois

National Bellas Hess v. Illinois
Supreme Court of the United States
Argued February 23, 1967
Decided May 8, 1967
Full case nameNational Bellas Hess v. Department of Revenue of Illinois
Citations386 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
Chief Justice
Earl Warren
Associate Justices
Hugo Black · William O. Douglas
Tom C. Clark · John M. Harlan II
William J. Brennan Jr. · Potter Stewart
Byron White · Abe Fortas
Case opinions
MajorityStewart, joined by Warren, Clark, Harlan, Brennan, White
DissentFortas, 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]

  1. ^ "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.
  2. ^ Aldens, Inc. V. La Follette. United States Court of Appeals for the Seventh Circuit. 1976. pp. 35–36.