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National Bellas Hess v. Department of Revenue, 386 U.S. 753 (1967)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
National Bellas Hess v. Department of Revenue, 386 U.S. 753 (1967)
National Bellas Hess v. Department of Revenue No. 241 Argued February 23, 1967 Decided May 8, 1967 386 U.S. 753
APPEAL FROM THE SUPREME COURT OF ILLINOIS
Syllabus
Appellant is a mail order house with its principal place of business in Missouri. It owns no tangible property in Illinois, has no sales outlets, representatives, telephone listing, or solicitors in that State, and does not advertise there by radio, television, billboards, or newspapers. It mails catalogues twice a year to customers throughout the United States, including Illinois, supplemented by occasional "flyers." Orders for merchandise are mailed to appellant’s Missouri plant, and goods are sent to customers by mail or common carrier. Appellee obtained a judgment from the Illinois Supreme Court requiring appellant to collect and pay to the State the use tax imposed by Illinois upon consumers who purchase appellant’s goods for use within the State.
Held: 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. Pp. 756-760.
34 Ill.2d 164, 214 N.E.2d 755, reversed.
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Chicago: U.S. Supreme Court, "Syllabus," National Bellas Hess v. Department of Revenue, 386 U.S. 753 (1967) in 386 U.S. 753 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=1LH1CBUD3SUC6W2.
MLA: U.S. Supreme Court. "Syllabus." National Bellas Hess v. Department of Revenue, 386 U.S. 753 (1967), in 386 U.S. 753, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1LH1CBUD3SUC6W2.
Harvard: U.S. Supreme Court, 'Syllabus' in National Bellas Hess v. Department of Revenue, 386 U.S. 753 (1967). cited in 1967, 386 U.S. 753. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=1LH1CBUD3SUC6W2.
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