Constitutional Limitations
The United States Constitution generally does not limit the ability of a state to impose a sales or use tax on persons using goods within the state. However, it does impose limitations on each state's ability to tax interstate commerce under the Commerce Clause and the Due Process Clause. States are prohibited from requiring out of state sellers to collect tax unless the seller has established a physical presence in the state sufficient to establish a nexus. Only sellers with at least a minimal connection (nexus) with the state can be required to collect sales tax.
Several state constitutions impose limitations on sales tax. These limitations restrict or prohibit the taxing of certain items, such as food.
Read more about this topic: Sales Taxes In The United States
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