Supreme Court of the United States · Official docket →
Quad Graphics, Inc. v. North Carolina Department of Revenue
Paid petition · Supreme Court of North Carolina, No. 407A21 · judgment December 16, 2022
Before the decision, modestly above the 4.1% base rate. The model weighted this up for a circuit split argued in the petition, a dissent in the court below (flagged in the petition), and a petition filed soon after the judgment below, and down for a state or local-government respondent.
Question presented
In McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944), this Court held that a state may not tax sales that occur outside its borders, even when the purchased goods are ultimately delivered into the taxing state. In the decision below, the North Carolina Supreme declined to follow Dilworth on the ground that it has been “implicitly” overruled by this Court’s more recent Commerce Clause cases. App. 15a. The questions presented are:
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Whether the North Carolina Supreme Court was correct that state courts and taxing authorities no longer must follow Dilworth because this Court has implicitly overruled it; and
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Whether this Court should overrule or retain the holding of Dilworth that a state may not tax sales that occur outside its borders.
Counsel of record
For petitioner
C. Wells Hall III
Nelson Mullins Riley & Scarborough LLP
For respondent
Ryan Young Park
North Carolina Department of Justice
Case
Conference history
Distributed for 1 conference
Amicus briefs
4 cert-stage
Proceedings
- Jun 20 2023Petition DENIED.
- May 30 2023DISTRIBUTED for Conference of 6/15/2023.
- May 30 2023Reply of petitioner Quad Graphics, Inc. filed. (Distributed)
- May 26 2023Waiver of the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioner.
- May 17 2023Brief of respondent North Carolina Department of Revenue in opposition filed.
- Apr 17 2023Brief amici curiae of National Association of Manufacturers, et al. filed.
- Apr 17 2023Brief amici curiae of Council on State Taxation, et al. filed.
- Apr 13 2023Brief amicus curiae of American College of Tax Counsel filed.
- Apr 10 2023Motion to extend the time to file a response is granted and the time is extended to and including May 17, 2023.
- Apr 07 2023Motion to extend the time to file a response from April 17, 2023 to May 17, 2023, submitted to The Clerk.
- Apr 05 2023Brief amicus curiae of North Carolina Chamber Legal Institute filed.
- Mar 14 2023Petition for a writ of certiorari filed. (Response due April 17, 2023)