Relay-Version: version B 2.10 5/3/83; site utzoo.UUCP
Posting-Version: version B 2.10 6/7/83; site hao.UUCP
Path: utzoo!watmath!clyde!burl!ulysses!mhuxl!houxm!hogpc!houti!ariel!vax135!floyd!cmcl2!seismo!hao!woods
From: woods@hao.UUCP
Newsgroups: net.legal,net.consumers,net.taxes
Subject: Re: Question on sales/use tax on out-of-state purchases
Message-ID: <975@hao.UUCP>
Date: Mon, 21-May-84 16:54:40 EDT
Article-I.D.: hao.975
Posted: Mon May 21 16:54:40 1984
Date-Received: Sat, 26-May-84 09:55:12 EDT
References: <520@dual.UUCP>
Organization: High Altitude Obs./NCAR, Boulder CO
Lines: 20


  It is my understanding (I admit I am not a Constitutional lawyer) that the 
US Constitution will not allow states to tax any transaction that does not
solely occur within the boundaries of that state, meaning that if the seller
and buyer are not in the same state, neither state is entitled to collect
sales tax on that transaction. At least in Colorado, this is also true of
city taxes. Two examples: I bought my terminal and modem while visiting
my brother (cepu!scw) in LA, because the shipping charge was less than the
sales tax would have been if I had bought it in Colorado (where I live).
When I bought a washer and dryer in Boulder, because the delivery address
was Lafayette, not Boulder, they did not charge Boulder City tax. BTW, this
was true even though I still lived in Boulder at the time I made the purchase
(I moved to Lafayette prior to the actual delivery, of course).

		      GREG
-- 
{ucbvax!hplabs | allegra!nbires | decvax!stcvax | harpo!seismo | ihnp4!stcvax}
       		        !hao!woods
   
   "Will we leave this place an empty stone?"