Quill Corporation v. North Dakota by and Through Its Tax Commissioner
504 U.S. 298 · Decided May 26, 1992 · Supreme Court of the United States
At a glance
Quill Corporation v. North Dakota by and Through Its Tax Commissioner was decided on May 26, 1992 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. Justice John Paul Stevens wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB codes this decision as formally altering one or more of the Court's own precedents. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.
Read the opinion
Case details
- Citations
- 504 U.S. 298 · 112 S. Ct. 1904 · 119 L. Ed. 2d 91 · 1992 U.S. LEXIS 3123
- Docket number
- 91-194
- Decided
- May 26, 1992
- Argued
- January 22, 1992
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- John Paul Stevens
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Fourteenth Amendment (due process)
- Type of law
- Constitutional amendment
- Altered precedent
- Yes — formally altered the Court's precedent
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Byron R. White | Dissent | Wrote an opinion |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority |
Full case caption
Quill Corporation v. North Dakota by and Through Its Tax Commissioner, Heidi Heitkamp
SCDB identifiers: case 1991-077, docket 1991-077-01.
Related decisions
Other cases on “State or local government tax”
- Chemical Waste Management, Inc. v. Guy HuntLaw held unconstitutional
- Allied-Signal, Inc. v. Director
- Stephanie Nordlinger v. Kenneth Hahn
- Kraft General Foods, Inc. v. Iowa Department of Revenue and FinanceLaw held unconstitutional
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.
- Itel Containers International Corporation v. Joe Huddleston
Cases on the same legal provision: Fourteenth Amendment (due process)
- Terry Foucha v. LouisianaLaw held unconstitutional
- Derrick Morgan v. Illinois
- Teofilo Medina, Jr. v. California
- Planned Parenthood of Southeastern Pennsylvania v. Robert P. Casey, Etc.Altered precedentLaw held unconstitutional
- Wayne Estelle v. Mark Owen McGuire
- Al C. Parke v. Ricky Harold Raley
Same Term, same area (Economic Activity)
- Southwest Marine, Inc. v. Byron Gizoni
- Union Bank v. Herbert Wolas
- Kenneth Hilton v. South Carolina Public Railways Commission
- Hunter v. Bryant
- Shirley M. Molzof v. United States
- Aletha Dewsnup v. Louis L. Timm
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error