Quill Corp. V. North Dakota
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Quill Corp. V. North Dakota
''Quill Corp. v. North Dakota'', 504 U.S. 298 (1992), was a Supreme Court of the United States, United States Supreme Court ruling, since overturned, concerning use tax. The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state. The ruling was based on the Dormant Commerce Clause, preventing states from interfering with interstate commerce unless authorized by the United States Congress. The case resulted from an attempt by North Dakota seeking to collect sales tax on licensed computer software offered by the Quill Corporation, an office supply retailer with no North Dakota presence, that allowed users to place orders directly with Quill.. ''Quill'' modified an earlier court decision, ''National Bellas Hess v. Illinois, National Bellas Hess, Inc. v. Department of Revenue of Illinois'', which dealt with a state imposing the duty of use tax colle ...
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Heidi Heitkamp
Mary Kathryn "Heidi" Heitkamp ( ; born October 30, 1955) is an American politician who served as a United States Senate, United States senator from North Dakota from 2013 to 2019. A member of the North Dakota Democratic–Nonpartisan League Party, she was the first woman elected to the U.S. Senate from North Dakota. Heitkamp served as the 28th North Dakota Attorney General, North Dakota attorney general from 1992 to 2000 and 20th North Dakota Office of State Tax Commissioner, North Dakota tax commissioner from 1986 to 1992. , she is the last Democrat to have represented North Dakota in United States Congress, Congress, and the last to hold statewide office. Heitkamp ran for governor of North Dakota in 2000 North Dakota gubernatorial election, 2000 and lost to Republican Party (United States), Republican John Hoeven. She considered a bid for the Democratic nomination in the 2010 United States Senate election in North Dakota, 2010 U.S. Senate election to replace the retiring Byron Do ...
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Due Process
Due process of law is application by state of all legal rules and principles pertaining to the case so all legal rights that are owed to the person are respected. Due process balances the power of law of the land and protects the individual person from it. When a government harms a person without following the exact course of the law, this constitutes a due process violation, which offends the rule of law. Due process has also been frequently interpreted as limiting laws and legal proceedings (see substantive due process) so that judges, instead of legislators, may define and guarantee fundamental fairness, justice, and liberty. That interpretation has proven controversial. Analogous to the concepts of natural justice and procedural justice used in various other jurisdictions, the interpretation of due process is sometimes expressed as a command that the government must not be unfair to the people or abuse them physically. The term is not used in contemporary English law, but t ...
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Sales Taxes In The United States
Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level and no national general sales tax exists. 45 states, the District of Columbia, the territories of Puerto Rico, and Guam impose general sales taxes that apply to the sale or lease of most goods and some services, and states also may levy selective sales taxes on the sale or lease of particular goods or services. States may grant local governments the authority to impose additional general or selective sales taxes. As of 2017, 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) do not levy a statewide sales tax. California has the highest base sales tax rate, 7.25%. Including county and city sales taxes, the highest total sales tax is in Arab, Alabama, 13.50%. Sales tax is calculated by multiplying the purchase price by the applicable tax rate. The seller collects it at the time of the sale. Use tax is self-asses ...
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CBS News
CBS News is the news division of the American television and radio service CBS. CBS News television programs include the ''CBS Evening News'', ''CBS Mornings'', news magazine programs '' CBS News Sunday Morning'', '' 60 Minutes'', and '' 48 Hours'', and Sunday morning political affairs program ''Face the Nation''. CBS News Radio produces hourly newscasts for hundreds of radio stations, and also oversees CBS News podcasts like '' The Takeout Podcast''. CBS News also operates a 24-hour digital news network. Up until April 2021, the president and senior executive producer of CBS News was Susan Zirinsky, who assumed the role on March 1, 2019. Zirinsky, the first female president of the network's news division, was announced as the choice to replace David Rhodes on January 6, 2019. The announcement came amid news that Rhodes would step down as president of CBS News "amid falling ratings and the fallout from revelations from an investigation into sexual misconduct allegations" ag ...
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Associated Press
The Associated Press (AP) is an American non-profit news agency headquartered in New York City. Founded in 1846, it operates as a cooperative, unincorporated association. It produces news reports that are distributed to its members, U.S. newspapers and broadcasters. The AP has earned 56 Pulitzer Prizes, including 34 for photography, since the award was established in 1917. It is also known for publishing the widely used '' AP Stylebook''. By 2016, news collected by the AP was published and republished by more than 1,300 newspapers and broadcasters, English, Spanish, and Arabic. The AP operates 248 news bureaus in 99 countries. It also operates the AP Radio Network, which provides newscasts twice hourly for broadcast and satellite radio and television stations. Many newspapers and broadcasters outside the United States are AP subscribers, paying a fee to use AP material without being contributing members of the cooperative. As part of their cooperative agreement with the AP, most ...
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Bloomberg Businessweek
''Bloomberg Businessweek'', previously known as ''BusinessWeek'', is an American weekly business magazine published fifty times a year. Since 2009, the magazine is owned by New York City-based Bloomberg L.P. The magazine debuted in New York City in September 1929. Bloomberg Businessweek business magazines are located in the Bloomberg Tower, 731 Lexington Avenue, Manhattan in New York City and market magazines are located in the Citigroup Center, 153 East 53rd Street between Lexington and Third Avenue, Manhattan in New York City. History ''Businessweek'' was first published based in New York City in September 1929, weeks before the stock market crash of 1929. The magazine provided information and opinions on what was happening in the business world at the time. Early sections of the magazine included marketing, labor, finance, management and Washington Outlook, which made ''Businessweek'' one of the first publications to cover national political issues that directly impacted the b ...
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Stare Decisis
A precedent is a principle or rule established in a previous legal case that is either binding on or persuasive for a court or other tribunal when deciding subsequent cases with similar issues or facts. Common-law legal systems place great value on deciding cases according to consistent principled rules, so that similar facts will yield similar and predictable outcomes, and observance of precedent is the mechanism by which that goal is attained. The principle by which judges are bound to precedents is known as ''stare decisis'' (a Latin phrase with the literal meaning of "to stand in the-things-that-have-been-decided"). Common-law precedent is a third kind of law, on equal footing with statutory law (that is, statutes and codes enacted by legislative bodies) and subordinate legislation (that is, regulations promulgated by executive branch agencies, in the form of delegated legislation) in UK parlance – or regulatory law (in US parlance). Case law, in common-law jurisdictions ...
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IP Address
An Internet Protocol address (IP address) is a numerical label such as that is connected to a computer network that uses the Internet Protocol for communication.. Updated by . An IP address serves two main functions: network interface identification and location addressing. Internet Protocol version 4 (IPv4) defines an IP address as a 32-bit number. However, because of the growth of the Internet and the depletion of available IPv4 addresses, a new version of IP (IPv6), using 128 bits for the IP address, was standardized in 1998. IPv6 deployment has been ongoing since the mid-2000s. IP addresses are written and displayed in human-readable notations, such as in IPv4, and in IPv6. The size of the routing prefix of the address is designated in CIDR notation by suffixing the address with the number of significant bits, e.g., , which is equivalent to the historically used subnet mask . The IP address space is managed globally by the Internet Assigned Numbers Authority (IA ...
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SCOTUSblog
''SCOTUSblog'' is a law blog written by lawyers, law professors, and law students about the Supreme Court of the United States (sometimes abbreviated "SCOTUS"). Formerly sponsored by Bloomberg Law, the site tracks cases before the Court from the certiorari stage through the merits stage. The site live blogs as the Court announces opinions and grants cases, and sometimes has information on the Court's actions published before either the Court or any other news source does. SCOTUSblog frequently hosts symposiums with leading experts on the cases before the Court. The blog comprehensively covers all of the cases argued before the Court and maintains an archive of the briefing and other documents in each case. History and growth The blog's first post was published on October 1, 2002. The blog began as a means of promoting the law firm then known as Goldstein & Howe, P.C. The blog moved to its current address on February 7, 2005. In the same year, it was featured by ''BusinessWeek' ...
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Certiorari
In law, ''certiorari'' is a court process to seek judicial review of a decision of a lower court or government agency. ''Certiorari'' comes from the name of an English prerogative writ, issued by a superior court to direct that the record of the lower court be sent to the superior court for review. The term is Latin for "to be made certain", and comes from the opening line of such writs, which traditionally began with the Latin words "''Certiorari volumus''..." ("We wish to be made certain..."). Derived from the English common law, ''certiorari'' is prevalent in countries utilising, or influenced by, the common law''.'' It has evolved in the legal system of each nation, as court decisions and statutory amendments are made. In modern law, ''certiorari'' is recognized in many jurisdictions, including England and Wales (now called a "quashing order"), Canada, India, Ireland, the Philippines and the United States. With the expansion of administrative law in the 19th and 20th cen ...
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The New York Times
''The New York Times'' (''the Times'', ''NYT'', or the Gray Lady) is a daily newspaper based in New York City with a worldwide readership reported in 2020 to comprise a declining 840,000 paid print subscribers, and a growing 6 million paid digital subscribers. It also is a producer of popular podcasts such as '' The Daily''. Founded in 1851 by Henry Jarvis Raymond and George Jones, it was initially published by Raymond, Jones & Company. The ''Times'' has won 132 Pulitzer Prizes, the most of any newspaper, and has long been regarded as a national " newspaper of record". For print it is ranked 18th in the world by circulation and 3rd in the U.S. The paper is owned by the New York Times Company, which is publicly traded. It has been governed by the Sulzberger family since 1896, through a dual-class share structure after its shares became publicly traded. A. G. Sulzberger, the paper's publisher and the company's chairman, is the fifth generation of the family to head the pa ...
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Forbes
''Forbes'' () is an American business magazine owned by Integrated Whale Media Investments and the Forbes family. Published eight times a year, it features articles on finance, industry, investing, and marketing topics. ''Forbes'' also reports on related subjects such as technology, communications, science, politics, and law. It is based in Jersey City, New Jersey. Competitors in the national business magazine category include ''Fortune'' and ''Bloomberg Businessweek''. ''Forbes'' has an international edition in Asia as well as editions produced under license in 27 countries and regions worldwide. The magazine is well known for its lists and rankings, including of the richest Americans (the Forbes 400), of the America's Wealthiest Celebrities, of the world's top companies (the Forbes Global 2000), Forbes list of the World's Most Powerful People, and The World's Billionaires. The motto of ''Forbes'' magazine is "Change the World". Its chair and editor-in-chief is Steve Fo ...
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