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This study examines shareholder reactions to judicial decisions that affect sales tax collection by firms conducting direct marketing activities. Abnormal returns are measured for four dates related to the 1992 United States Supreme Court decision in Quill. Results do not indicate statistically significant returns, but some tests indicate differential firm reactions. Therefore, abnormal returns are also calculated for subsets of firms that are relatively more affected by the court decisions, but no statistically significant results are obtained. More research is needed in order to determine whether sales tax avoidance is a meaningful incentive for mail order and Internet purchasers.

Shareholder Reactions to Judicial Decisions Affecting Sales Tax and Direct Marketing Activities