icepal1999 wrote:

- quote -

Sales/use tax is not levied on the act of export. It is
levied on the act of consumption.

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cepal1999[at]yahoo.com (icepal1999) wrote:

- quote -

Article I, Section 9, is a limitation on the power of
Congress, not the states.

The provision you are looking for is in Section 10, which
states:

"No State shall, without the Consent of the Congress, lay
any Imposts or Duties on Imports or Exports, except what may
be absolutely necessary for executing it's inspection
Laws...."

The short answer is that taxes on consumers for goods
purchases (i.e., sales and use taxes) are not taxes on the
importing or exporting of goods, but on the retail sale with
the state, because the tax is the same regardless of whether
the goods being purchased were manufacturing inside the
state or outside the state.

For some reason, the Supreme Court usually addresses this
problem as a commerce clause problem, and not a problem
under Article I, section 10. For a decision approving the
imposition of a "use tax" on tangible property brought into
a state, see Henneford v. Silas Mason Co., 300 U.S. 577
(1937), http://laws.findlaw.com/us/300/577.html

*Dan Evans
*"One is not superior merely because one
*sees the world as odious."
*Francios Rene de Chateaubriand (1768-1848).

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icepal1999 wrote:

- quote -

It's not a tax on "imports". It's a tax on USE within New
York. Why do you think it's called a use tax?

An aside: Didn't I just see one of the more contentious
non-tax-protestors who claims to be banned from this group
use this argument in misc.taxes a month or so ago?

================================================== ==========
Moderator:
I miss so much by having neither the time nor the
inclination to read the tax_nonsense newsgroup.
================================================== ==========

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- quote -

1. You are paying tax on articles IMported into New York
State. The tax is levied by the state the articles are
coming into, not the state they are being exported from.

2. Article 1 of the constitution applies only to the federal
government, not to the states.

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icepal1999[at]yahoo.com (icepal1999) writes:

- quote -

You left out some information, but I'm going to assume that
you live in NY and are buying something from outside NY. NY
is taxing the IMPORT, not the export.

Phil Marti
Topeka, KS

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icepal1999 wrote:

- quote -

The tax is on the use in NYS not the importation into the
state. I never thought I would defend the the NYS Dept. of
Taxation!

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247
EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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"icepal1999" <icepal1999[at]yahoo.com> wrote

- quote -

New York, to my knowledge, does not impose a tax on items
shipped from their state to a consumer in another state. If
so, then call a constitutional attorney to open a class
action lawsuit.

What New York (and any other state with a sales and use tax
law) does do though, is impose a tax on items purchased from
out-of-state by the consumer in New York. It is after all,
the consumer that is responsible for payment of the tax.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman at negia.net

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icepal1999[at]yahoo.com (icepal1999) wrote:

- quote -

If Amazon.com sells me a book, are they exporting it into
Pennsylvania? No, of course not. It's a sale to the end
user.

In the provision you cite, "exporting" refers to
transporting goods to someone who offers them for sale.
Don't most states exempt goods to be resold from sales/use
tax?

--
D.F. Manno
dommanno[at]netscape.net
"They that can give up essential liberty to obtain a little
temporary safety deserve neither liberty nor safety."
(Benjamin Franklin)

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Does anyone know of the following:

Article 1 - Section 9 of the Constitution states the following:

"No tax or duty shall be laid on articles exported from any state."

Hmmm, then why are we forced into paying sales/use tax on
out of state catalog/internet stuff and why is New York
State breaking the law.

Thoughts anybody?

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