2. The Commerce Clause grants the federal government control over interstate commerce – i.e., trade between citizens living in different states. Courts have interpreted this to prevent states from taxing interstate purchases. When you order something from a company in a different state, there is no sales tax. For example, if you are in New Jersey and order a book from amazon.com, you do not pay any sales tax. If you buy that same book at a local bookstore, you must pay sales tax. Is this fair? Should states have the power to impose sales tax on purchases by out-of-state residents? (J.D. Manufact. Co. v. Storen, 304 U.S. 307 (1938)) | 2. The Commerce Clause grants the federal government control over interstate commerce – i.e., trade between citizens living in different states. Courts have interpreted this to prevent states from taxing interstate purchases. When you order something from a company in a different state, there is no sales tax. For example, if you are in New Jersey and order a book from amazon.com, you do not pay any sales tax. If you buy that same book at a local bookstore, you must pay sales tax. Is this fair? Should states have the power to impose sales tax on purchases by out-of-state residents? (J.D. Manufact. Co. v. Storen, 304 U.S. 307 (1938)) |