There is nothing unconstitutional about paying sales tax in a state where you 
make a purchase but do not live.  It happens tens of- or more likely hundreds 
of millions of- times a year.  If you physically make a purchase in the state 
of California, you will pay California income tax even if you are a Minnesota 
resident like me.  When I am in Wisconsin or Illinois to see family and 
friends, I pay sales tax to those states on every purchase.  If I attempted to 
argue that the retailers were violating the Constitution by charging me sales 
tax as a non-resident, much hilarity would ensue.  IMHO if I buy from Rivendell 
via their web site or by phone or mail order, I am making a purchase in 
California even though I am sitting on my sofa in St. Paul.  

It is simply how you define where the purchase is taking place:  is it where 
the buyer is located or where the seller is located?  There are four components 
to such transactions:  the buyer, the seller, the good or service being sold 
and the point of exchange of money.  When I buy something from Rivendell, three 
of those components are in Walnut Creek- the only component not there is me.  
There is no particular logical reason to base the application of sales tax 
exclusively on the location of the buyer- especially since sales tax is 
remitted by the seller, not the buyer.  Through lobbying and the like, mail 
order retailers got themselves a tax loophole years ago and sooner or later 
that will go away.  The only practical solution is for sellers to remit sales 
tax on all sales to their own states, because the accounting burden of 
remitting tax to potentially 50 states and perhaps territories would be 
enormous.

There is a slightly deeper question about sales tax:  who is being taxed?  The 
seller or the buyer?  While the tax is passed on to the customer in an itemized 
fashion, the tax is actually paid to the state by the retailer.  IMHO there is 
no logical reason for Rivendell to have to cut a check to Minnesota for 
purchases I make; their sales tax should be paid to California.

Years back when I was in France for a tour and then the next year for PBP, I 
noticed that their sales tax was invisibly included in the self price of items, 
which made it easier to predict the tab at the checkout.


Tim



On May 20, 2013, at 5:18 PM, Ron Mc <[email protected]> wrote:

> I can see this thread getting political very fast, but paying sales tax in 
> the state where you purchase but don't live (counts as interstate commerce) 
> is unconstitutional.  Keeping up with sales tax for other states is an unfair 
> burden on a vendor, making fair tax an oxymoron.  I believe the size of 
> internet commerce, though, will take us eventually to a federal VAT/sales 
> tax, which is probably the most fair tax since it is based on consumption.  
> That doesn't mean expect them to give up other existing taxes in return - it 
> just doesn't work that way.  
> 
> On Monday, May 20, 2013 5:04:01 PM UTC-5, Tim McNamara wrote:
>> 
>> Seems to me the simple thing is that sales tax is paid to the state where 
>> the sale is rung up- if I buy from Riv, I pay CA sales tax.  If I buy from 
>> Jim, I pay MN sales tax, etc. 
>> 
>> Tim 
>> 
>> On May 20, 2013, at 2:57 PM, Hiawatha Cyclery <[email protected]> wrote: 
>> 
>> > As a small operation that does some mail order, I don't care to file sales 
>> > tax returns on every out of state sale. Compliance would be much less 
>> > complicated if it was just a federal alternative sales tax. Let the IRS 
>> > sort out which states get the $$ 
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