NCSL Comments Regarding Quill v. North Dakota


NCSL NewsU.S. Supreme Court Justice Kennedy Is Urging Reconsideration of Quill v. North Dakota

Washington, D.C. – In concurring with the majority opinion of the court in the case of the Direct Marketing Association (DMA) v. Colorado Department of Revenue, Justice Anthony Kennedy today wrote that that the court should re-examine Quill and Bellas Hess.

Kennedy stated in his concurring opinion: “It is unwise to delay any longer a reconsideration of the court’s holding in Quill…. The legal system should find an appropriate case for this court to reexamine Quill and Bellas Hess.” He further writes that “Quill now harms states to a degree far greater than could have been anticipated earlier.”

NCSL’s Executive Director William Pound was delighted to hear Kennedy’s belief that the court should reconsider its opinion of Quill and had the following statement:

“NCSL is pleased Justice Kennedy understands the necessity to reconsider, and reverse the court’s ruling in the Quill decision. He recognizes that ‘Quill now harms states to a degree far greater than could have been anticipated earlier.’ It is evident our economy and our technology is much different than it was in 1992. We are an economy equipped with the appropriate technology to ensure there is not undue burden on retailers to collect sales taxes in every state they conduct business with.”

NCSL is a bipartisan organization that serves the legislators and staffs of the states, commonwealths and territories. It provides research, technical assistance and opportunities for policymakers to exchange ideas on the most pressing state issues and is an effective and respected advocate for the interests of the states in the American federal system.