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

QUESTIONS PRESENTED 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.