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Abstract: 

Last year’s North Carolina ruling in Quad Graphics held that the Supreme Court’s Wayfair decision implicitly overruled the 1944 Dilworth case that had prohibited states from imposing sales taxes on out-of-state companies. This article explores the relationship between Wayfair and Dilworth, moving beyond the question of whether Quad Graphics ran afoul of the principle that lower courts may not anticipate the overruling of Supreme Court precedent to consider the continuing vitality of the formalistic distinction between sales taxes and use taxes.

Keywords: Quad Graphics, Inc. v. North Carolina Department of Revenue; South Dakota v. Wayfair, Inc.; state taxation; sales taxes; use taxes; economic realities

Affiliations:  1: Case Western Reserve University School of Law.