Quill Corporation v. North Dakota by and Through Its Tax Commissioner, Heidi Heitkamp

Decided May 26, 1992. John Paul Stevens delivered the opinion of the Court.

Docket 91-194 · 504 U.S. 298 (1992) · Cited 685 times

We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 8–1.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Freeman v. Hewit · 329 U.S. 249 (1946)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• National Bellas Hess, Inc. v. Department of Revenue · 386 U.S. 753 (1967)
• National Geographic Society v. California Board of Equalization · 430 U.S. 551 (1977)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• D. H. Holmes Co., Ltd. v. McNamara · 486 U.S. 24 (1988)
• Arkansas Electric Cooperative Corp. v. Arkansas Public Service Commission · 461 U.S. 375 (1983)
• International Shoe Co. v. Washington · 326 U.S. 310 (1945)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• Scripto, Inc. v. Carson · 362 U.S. 207 (1960)
• Burger King Corp. v. Rudzewicz · 471 U.S. 462 (1985)
• Shaffer v. Heitner · 433 U.S. 186 (1977)
• Patterson v. McLean Credit Union · 491 U.S. 164 (1989)
• James B. Beam Distilling Co. v. Georgia · 501 U.S. 529 (1991)
• Spector Motor Service, Inc. v. O'Connor · 340 U.S. 602 (1951)
• Miller Brothers Co. v. Maryland · 347 U.S. 340 (1954)
• Goldberg v. Sweet · 488 U.S. 252 (1989)
• Memphis Natural Gas Co. v. Stone · 335 U.S. 80 (1948)
• Trinova Corp. v. Michigan Department of Treasury · 498 U.S. 358 (1991)
• Asahi Metal Industry Co. v. Superior Court of Cal., Solano Cty. · 480 U.S. 102 (1987)
• Payne v. Tennessee · 501 U.S. 808 (1991)
• Milliken v. Meyer · 311 U.S. 457 (1941)
• Gibbons v. Ogden · 22 U.S. 1 (1824)
• Rodriguez De Quijas v. Shearson/American Express, Inc. · 490 U.S. 477 (1989)
• Runyon v. McCrary · 427 U.S. 160 (1976)
• Illinois Brick Co. v. Illinois · 431 U.S. 720 (1977)
• City of Philadelphia v. New Jersey · 437 U.S. 617 (1978)
• Brown v. Maryland · 25 U.S. 419 (1827)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• South Dakota v. Wayfair, Inc. · 585 U.S. 162 (2018)
• North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust · 588 U.S. 262 (2019)
• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• Janus v. State, County, and Municipal Employees · 585 U.S. 878 (2018)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• Barclays Bank PLC v. Franchise Tax Bd. of Cal. · 512 U.S. 298 (1994)
• R. A. v. v. City of St. Paul · 505 U.S. 377 (1992)
• National Federation of Independent Business v. Sebelius · 567 U.S. 519 (2012)
• Hemi Group, LLC v. City of New York · 559 U.S. 1 (2010)
• General Motors Corp. v. Tracy · 519 U.S. 278 (1997)
• Oklahoma Tax Commission v. Jefferson Lines, Inc. · 514 U.S. 175 (1995)
• United States v. International Business MacHines Corp. · 517 U.S. 843 (1996)
• Polar Tankers, Inc. v. City of Valdez, Alaska · 557 U.S. 1 (2009)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

Explore from here

John Paul Stevens’s profile · All Supreme Court opinions · The Supreme Court

Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).