In Quill Corp. v. North Dakota, a state sales tax was imposed on out-of-state firms doing mail-order business with North Dakota residents. This law was found:

Question

Quizplus · Accepted Answer

The correct answer is E because the Supreme Court's decision in Quill Corp. v. North Dakota was based on the Commerce Clause, ruling that states could not impose a sales tax on out-of-state businesses unless those businesses had a physical presence in the state. This case did not directly involve the Necessary and Proper Clause, First Amendment rights, or the constitutionality of taxing all mail-order firms regardless of their location.