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FAQs
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How did the assenting justices get around Article 1, Section 9 of the U.S. Constitution: “No Tax or Duty shall be laid on Articles exported from any State?” (Letter to the Editor, WSJ. from Joan Glacy)
The article was designed to prevent states from imposing taxes and tariffs on goods sold to other states. But a state may tax any purchase that occurs in their state. Given the location of the purchaser, the states may impose a sales tax on internet goods purchased for use in their state, regardless of the source. Because it applies to goods on a blanket basis, rather than items from a location or a specific type of product, it has been upheld as a right of the individual states.
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