https://www.taxtmi.com/caselaws?id=156415 State sales tax provisions may validly preserve an intra-State first-sale or purchase levy while postponing tax incidence when a purchasing dealer breaches a declaration. Such a mechanism does not itself tax an inter-State or export transaction, alter the character of the goods, or impose tax on an out-of-State consignment. It may therefore remain within State legislative competence and outside the prohibitions governing inter-State and export sales. Differential treatment between dealers furnishing declarations and those who do not can rest on a rational statutory classification because tax liability arises at different stages. A declaration requirement that regulates tax incidence without compelling its use or prohibiting trade does not, by itself, unreasonably restrict business freedom. en-us Mon, 30 Jul 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156415 State sales tax provisions may validly preserve an intra-State first-sale or purchase levy while postponing tax incidence when a purchasing dealer breaches a declaration. Such a mechanism does not itself tax an inter-State or export transaction, alter the character of the goods, or impose tax on an out-of-State consignment. It may therefore remain within State legislative competence and outside the prohibitions governing inter-State and export sales. Differential treatment between dealers furnishing declarations and those who do not can rest on a rational statutory classification because tax liability arises at different stages. A declaration requirement that regulates tax incidence without compelling its use or prohibiting trade does not, by itself, unreasonably restrict business freedom. Case-Laws VAT and Sales Tax Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156415