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Amazon Prevails In State Sales Tax Dispute, Thus Far
snsh writes "A US judge has ruled for Amazon.com (PDF) against North Carolina's request to turn over the names of its customers to state tax officials. The ruling was focused on privacy grounds, so the state can still re-request less detailed sales data which does not identify items purchased."
Reader arbitraryaardvark adds a link to The Volokh Conspiracy's take on the decision.
In the EU they charge VAT according to the rate of the country where the destiny of the goods is.
like transferring goods.
Conducting business transactions and transferring goods to someone out of state is called interstate commerce. And the supreme law of the land says that the power to regulate interstate commerce belongs exclusively to the US congress, and specifically indicates that states do not have the power to lay tarrifs, duties, imposts, or otherwise tax imports.
In other words.. no... the foreign state doesn't have authority or power to regulate you transferring goods into their state; that authority has been explicitly reserved for the feds.
No, since you put all those purchases on your state income tax return and paid use tax on them at the appropriate rate it won't affect you at all.
Why not? We've passed many amendments, including stupid ones. Like the banning of alcohol. How in the world that ever managed to get 75% support is a mystery.
Besides amending the Constitution IS the proper method of extending the US Congresses' authority. Otherwise laws will be nullified by the 10th amendment. (Powers not given to the US are reserved to the States or the People.)
"I disapprove of what you say, but I will defend to the death your right to say it." - historian Evelyn Beatrice Hall
Whether felons have the right to vote & the restrictions posed on them is a state matter.
.
Only 2 states, Kentucky & Virginia, deny felons the right to vote for the rest of their lives, although Kentucky has a process to restore that right. Other states disallow voting for felons in prison, on probation, on parole, etc.--just depends on the state. Maine & Vermont allow felons to vote while in prison. Oddly, "felony disenfranchisement" laws have been found to be constitutional
See http://en.wikipedia.org/wiki/Felony_disenfranchisement
Windows 3.1x calc: 3.11 - 3.10 = 0.00
English motherfucker. Learn it.
LOL, you just called him an "English motherfucker."
Mr. pot, meet mister kettle.
Free Martian Whores!
No?
Isn't that what "no taxation without representation" means?
Residents of other states have no voice in NC's legislature.
Therefore NC has no authority over them.
That isn't the point. If Amazon actually charged the NC sales tax, Amazon would have to remit the sales tax revenue to the government of NC. Amazon would not keep the tax. Amazon would not pay the tax, it is the customers in NC that would pay the tax. Amazon would simply be the tax collector.
The point is the government of NC does not have the legal authority to force an out-of-state company to become a tax collector for NC.
That is interstate commerce, which under Article I, Section 8, Clause 3 of the US Constitution falls under the control of the US Congress, not the government of NC:
[The Congress shall have Power] To regulate Commerce with foreign Nations, and among the several States, and with the Indian tribes;
http://img35.imageshack.us/img35/182/2994934040ca5b05d221.jpg
Snowden and Manning are heroes.
Use taxes don't violate the Interstate Commerce clause. Not even Amazon claims that. Here is a pretty good explanation of how state taxes interact with the Interstate Commerce clause. Note that a tax is illegal only if it discriminates against Interstate Commerce, and particularly note the heading Discriminatory Taxes May Be Valid as Complementary Taxes.
Amazon isn't being asked to pay taxes at all. NC would certainly prefer that Amazon collect and pay them, but what NC wants is purchase details so that they can send tax bills to NC residents (you and me) for un-paid use taxes. Amazon has no NC tax liability - we do.