Interstate sales tax: constitutional provision allows tax on inter State sale or purchase of goods, excluding newspapers. The amendment permits taxation of the sale or purchase of goods, other than newspapers, when such transactions occur in the course of inter State trade or ... Summary
Interstate sales tax: constitutional provision allows tax on inter State sale or purchase of goods, excluding newspapers.
The amendment permits taxation of the sale or purchase of goods, other than newspapers, when such transactions occur in the course of inter State trade or commerce and authorizes Parliament to formulate principles for determining when a sale or purchase takes place in the course of interstate trade or commerce.
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