"Gig 601XL Builder" wrDOTgiaconaATsuddenlink.net wrote:
I read the story and it doesn't give a lot of information on what
basis the state is trying to charge the tax. A Use Tax in it's normal
use is one that is for items bought by a citizen of the state out of
the state and brought into the state. This sounds like they are trying
to charge someone just "passing through" or visiting. If that's the
case it is insane. The same tax could be charged to drivers who drive
their car into the state.

Charging a tax for items that are "passing through" would be a clear
violation of the "commerce clause" (Article 1, section 8) of the U.S.
constitution, which was intended to remove the power of states to place
tariffs and taxes on commerce that passed through them.

One example of a state that had a law that was later ruled unconstitutional
based on the commerce clause is California. For years California would
charge a special fee on cars bought in other states and moved into the
state. Cars bought from dealers in California were not charged the fee.

I remember telling my wife that I thought the fee/tax was unconstitutional
when we moved to California back in the early 90's and got hit with the fee
when we registered our cars there. Fortunately someone else with the time,
money, and determination must have thought the same because several years
later I learned that someone had taken the state to court and got the law
struck down - and refunds for a lot of people like ourselves who were hit
with the fee.