NFIB Files Amicus Brief in Case Against N.C. Department of Revenue

April 17, 2023 Last Edit: June 5, 2025

The NFIB Small Business Legal Center says the sales tax case would have a big impact on small businesses.

NFIB Files Amicus Brief in Case Against N.C. Department of Revenue

NFIB has filed an amicus brief in the case Quad Graphics, Inc. v. North Carolina Department of Revenue at the U.S. Supreme Court. The case concerns whether the North Carolina Supreme Court was wrong when it ruled that taxing authorities don’t have to follow an earlier U.S. Supreme Court decision that states cannot tax sales that occur outside its borders. “Small businesses pay for the administrative costs of computing, collecting, and remitting sales taxes,” said Beth Milito, Executive Director of NFIB Small Business Legal Center. “If the North Carolina Supreme Court’s decision is upheld, it will allow more states to impose the significant financial and administrative burdens of sales tax collection on out-of-state manufacturers and small businesses. We urge the Supreme Court to grant the petition for review.” NFIB’s brief argues that the earlier case remains good law and that allowing the North Carolina Supreme Court’s decision to go unreviewed would hurt manufacturers and small businesses. NFIB partnered with the National Association of Manufacturers in filing the brief. Click here to read NFIB’s brief.

Topics:

Taxes

State:

North Carolina

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