STATE v. QUILL CORPORATION

Civ. No. 900257.

487 N.W.2d 598 (1992)

STATE of North Dakota, By and Through its Tax Commissioner, Heidi HEITKAMP, Plaintiff, Appellant and Cross-Appellee, v. QUILL CORPORATION, Defendant, Appellee and Cross-Appellant.

Supreme Court of North Dakota.

July 28, 1992.


Attorney(s) appearing for the Case

Nicholas J. Spaeth, Atty. Gen., Bismarck, for plaintiff, appellant and cross-appellee.

John E. Gaggini and Don S. Harnack of McDermott, Will & Emery, Chicago, Ill. and William P. Pearce of Pearce & Durick, Bismarck, for defendant, appellee and cross-appellant.


PER CURIAM.

In State of North Dakota v. Quill Corporation, 470 N.W.2d 203 (N.D.1991), we held that subsections (6) and (7) of Section 57-40.2-01, NDCC, requiring Quill to collect and remit use tax on its sales in North Dakota, did not violate the Due Process Clause and Commerce Clause of the United States Constitution. In Quill Corporation v. North Dakota, ___ U.S. ___, 112 S.Ct. 1904, 119 L.Ed.2d 91 (1992), the United...

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