Read the full decision of the U.S. Supreme Court in Quill Corp. v. North Dakota, 504 U.S. 298, 112 S.Ct. 1904 (1992).

A. Does the Court’s decision imply that there is a different nexus standard for different taxes (e.g., sales tax versus income tax)?

B. In the absence of the Court’s ruling in National Bellas Hess, would the Court have reached the same conclusion in Quill?

C. In your opinion, is the Court’s decision limited to one industry (the mail-order industry) or does it have broad applicability to all businesses?

D. How does Wayfair affect the interpretation of Quill?