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Quad Graphics, Inc. v. North Carolina Department of Revenue

Pending petition
Docket No. Op. Below Argument Opinion Vote Author Term
22-890 N.C. TBD TBD TBD TBD TBD

Issues: (1) Whether the North Carolina Supreme Court was correct that state courts and taxing authorities no longer must follow McLeod v. J. E. Dilworth Co. because this court has implicitly overruled it; and (2) whether this court should overrule or retain the holding of Dilworth that a state may not tax sales that occur outside its borders.

DateProceedings and Orders (key to color coding)
Mar 14 2023Petition for a writ of certiorari filed. (Response due April 17, 2023)
Apr 05 2023Brief amicus curiae of North Carolina Chamber Legal Institute filed.
Apr 07 2023Motion to extend the time to file a response from April 17, 2023 to May 17, 2023, submitted to The Clerk.
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 13 2023Brief amicus curiae of American College of Tax Counsel 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.
May 17 2023Brief of respondent North Carolina Department of Revenue in opposition filed.
May 26 2023Waiver of Quad Graphics, Inc. of the 14-day waiting period submitted.