In Quill Corporation v. North Dakota, 504 US 298 (1992), the Supreme Court decided in Quill's favor on the following grounds:

1. North Dakota violated Due Preocess and Commerce Clause in its requirement for Quill to collect sales tax.

2. North dakota violated Due Process in requiring Quill to collect sales tax.

3. North Dakota did not violate either Due Process or Commerce Clause and Quill is required to collect sales tax.

4. North Dakota violated the Commerce Clause because North Dakota did not meet the established factors in order to require Quill to collect sales tax.