From: Keith Moore (moore_at_CS.UTK.EDU)
Date: Wed Jun 28 1995 - 15:48:44 EDT
> Buying by mail order does not absolve the buyer from his obligation to pay
> state and local sales tax on any such goods purchased. A few years ago an
> attempt was made to require mail-order vendors to charge the appropriate
> state and local taxes and remit to the states. The compromise that was
> finally passed required any vendor with some kind of business presence in a
> state to collect and remit state and local sales tax. Vendors without such a
> presence are not required to collect sales tax, although the buyer is still
> required to pay it.
Can you cite a ruling? Last I knew, the U.S. Constitution gave Congress
the sole power to regulate (and tax) interstate commerce.
Keith
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