Quad Graphics, Inc. v. North Carolina Department of Revenue
Certiorari Denied
Petition for certiorari denied on June 20, 2023.
Issue
(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.
Mar 14, 2023Petition for a writ of certiorari filed. (Response due April 17, 2023)Apr 5, 2023Brief amicus curiae of North Carolina Chamber Legal Institute filed.Apr 7, 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 the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioner.May 30, 2023DISTRIBUTED for Conference of 6/15/2023.
May 30, 2023Reply of petitioner Quad Graphics, Inc. filed. (Distributed)Jun 20, 2023Petition DENIED.
Recommended Citation: Quad Graphics, Inc. v. North Carolina Department of Revenue, SCOTUSblog, https://www.scotusblog.com/cases/quad-graphics-inc-v-north-carolina-department-of-revenue/