With many of the states hard-pressed for revenue and with more and more big-ticket items purchased out-of-state (and even out-of-country), the constitutionality of state imposition of a use tax has become a more significant issue than was the case a few years ago.1 The matter of constitutionality rests with the provision in the United States Constitution2 that was drafted in a much different era. As noted below, technology has undermined the underlying justification for the constitutional provision and globalization has altered the economic landscape sufficiently to call into question some of the original justifications and rationalizations for the provision dating back to the 18th Century.



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