(Originally published July 10, 2003)
1. Constitutional Limitations on States’ Power to Tax Remote Vendors, Including Internet Vendors.
Both the due process clause and the commerce clause of the United States Constitution limit the state’s power to impose sales taxes or a use tax collection obligation on an out-of-state vendor, including an internet vendor. Both of these constitutional limitations come into play, in the main, when dealing with interstate sale transactions, and limit a state’s ability to impose a sales tax or use tax collection duty on an interstate sale transaction.
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