Quote:
Originally Posted by dave042
No tax or duty shall be laid on articles exported from any state.
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A sales tax is not a tax on things exported from a state. It's a tax on things bought in the state and is paid by the buyer not the seller. An item is considered bought in the state if you buy it in the state or have it delivered to an address in the state.
Also the seller does not pay the tax, the seller collects the tax from the buyer and sends it to the state. That's what happens when you buy something locally.
If you buy anything out of state, mail order or on line, and the seller doesn't collect the sales tax you are required to pay, you are supposed to send the sales tax to your state, usually with your annual taxes.
The argument was whether a state could compel an out of state seller to collect the taxes due by a purchaser from their state, like in state sellers are. The Supreme Court said the states can do that.