CompuServe Messages

Mike, It may have been on the books…but it was unenforceable…and more than likely put the burden of paying the tax on the user…not the sales company. In other words, if the receiver of goods dumb enough to voluntairly send in the tax to the state. There was no way Illinios could force a company in any other state to collect sales taxes for Illinois, nor could they bar the company from doing business in Illinois if they failed to collect the tax. That would have been an attempt to regulate interstate commerce…something left to the federal government only. Things that required registration with the state were an exception…the most noteable of course…were cars. They could refuse to register the car without payment of the tax. However, they were required to credit you with any sales tax paid in another state…and there were limits. For example, Pennsylvania couldn't charge sales tax on out-of-state purchases of autos if the purchase was made more than 6 months prior to the registration and the vehicle had been registered in another state. Don