National Bellas Hess v. Illinois

National Bellas Hess v. Department of Revenue
Supreme Court of the United States
Argued February 23, 1967 Decided May 8, 1967
Full case name	National Bellas Hess v. Department of Revenue
Citations	386 U.S. 753 (more) 87 S.Ct. 1389
Holding
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
Majority	Stewart, joined by Warren, Clark, Harlan, Brennan, White
Dissent	Fortas, joined by Black, Douglas

In National Bellas Hess v. Department of Revenue, 386 U.S. 753, 87 S.Ct. 1389 (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.

Background

National Bellas Hess was a mail order seller of various consumer products. Its principal place of business was in Missouri. It owned no tangible property in Illinois, had no sales outlets, representatives, telephone listing, or solicitors in that State, and did not advertise there by radio, television, billboards, or newspapers. It mailed catalogues to customers throughout the United States, including Illinois. Orders for merchandise were mailed to appellant's Missouri plant, and goods were sent to customers by mail or common carrier. The State of Illinois attempted to require that National Bellas Hess collect sales tax from customers.

Supreme Court ruling

"The Commerce Clause prohibits 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." The court stated, "the Court has never held that a State may impose the duty of use tax collection and payment upon a seller whose only connection with customers in the State is by common carrier or the United States mail." The opinion cited Miller Bros. Co. v. Maryland, 347 U.S. 340.

The type of tax imposed was in later years referred to as a "sales" tax. In 1992, the Supreme Court ruled similarly in Quill Corp. v. North Dakota.

External links

• National Bellas Hess, Inc. v. Department of Revenue of State of Illinois