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Old 08-10-2011, 12:48 PM   #29
TimW
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Quote:
Originally Posted by ProfCrash View Post
The Federal Government cannot dictate how State Sales Tax is generated and there is no Federal Sales Tax. States can only collect tax businesses that are physically located in their borders. Amazon is not physically present in most sStates which prevents the States from requiring Amazon to collect sales tax.

When California amended its sales tax policies to influence internet only businesses that reside in California, Amazon stopped allowing California based businesses from selling on Amazon as an affiliate in order to prevent California from being able to require Amazon charge sales tax.

The Constitution would have to be amended for the Federal Government to get involved and there is no way in hell that there is support for an Amendment that would give the Federal Government additional tax authorization.
If you look at the 1992 Quill v. North Dakota SCOTUS decision, the court indicated Congress would have to pass legislation regulating interstate commerce since the Constitution bars the states from doing so (unless the business has a nexus in the state in question). Realistically, that won't happen anytime soon.
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