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without the consent of the Congress
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Federal law allows states and local governments to tax Net sales if the seller has a physical presence in the jurisdiction. But the Supreme Court has ruled that states can't tax sales from electronic retailers that do not have a physical presence within their jurisdiction. The problem is that the definition of physical presence varies from state to state. In Colorado, if a company maintains an office or warehouse in the state or regularly sends a sales staff here, it has a physical presence. States don't have the authority to tax sales from online companies who don't have a physical presence in the state, but even when an online sale isn't subject to a levy, some state laws requires residents to pay a use tax on the purchase. Few are aware of this requirement.
While the Constitution does have that article, Congress has long given the states rights to collect taxes.
What is needed is the states "Streamlined Sales Tax Project" that I gave the link to below. Congress will never take away the right of states to collect the taxes since so many of them require the money to pay for services. Internet sales taxes are going to happen, I just hope they all get on the same page or retailers are going to have a nightmare trying to figure it out.
Also did you know seven states currently have the right to tax Internet access because those states levied taxes on Internet access before Congress passed the first moratorium in 1998. However, the states -- New Mexico, North Dakota, Ohio, South Dakota, Tennessee, Texas and Wisconsin -- have largely respected the moratorium and refrained from imposing the access taxes.