In McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944),
this Court held that a state may not tax sales that occur
outside its borders, even when the purchased goods are
ultimately delivered into the taxing state. In the decision
below, the North Carolina Supreme declined to follow
Dilworth on the ground that it has been "implicitly" overruled by this Court's more recent Commerce Clause
cases. App. 15a.

The questions presented are:

(1) Whether the North Carolina Supreme Court was
correct that state courts and taxing authorities no longer
must follow Dilworth 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.

Whether the North Carolina Supreme Court was correct that state courts and taxing authorities no longer must follow Dilworth because this Court has implicitly overruled it