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From: garry@batcomputer.TN.CORNELL.EDU (Garry Wiegand)
Newsgroups: net.taxes,net.legal
Subject: Re: Paying Sales tax twice
Message-ID: <403@batcomputer.TN.CORNELL.EDU>
Date: Thu, 13-Mar-86 13:39:31 EST
Article-I.D.: batcompu.403
Posted: Thu Mar 13 13:39:31 1986
Date-Received: Sat, 15-Mar-86 22:03:39 EST
Reply-To: garry%geology@cu-arpa.cornell.edu.arpa
Organization: Cornell Engineering && Flying Moose Graphics
Lines: 16
Xref: watmath net.taxes:1107 net.legal:3120

In a recent article roger@celtics.UUCP (Roger Klorese) wrote:
>Actually, it IS a sales tax.  Our Common"wealth" assumes that any attempt
>to import a car into the state within x amount of time (12, 18, or 24 months,
>I'm not sure) is an attempt to buy out of state and defraud the state.  So it
>charges you sales tax nonetheless, regardless of the reason.

Sounds functionally indistinguishable from an import fee or tariff for the
privilege of *entering* Massachusetts. Which would, on the face of it, not be 
legit. 

(But if you took it to court, there would of course be a prolonged argument. 
 The state would claim the restraint of commerce is merely incidental to
 their pursuit of their sales tax.)

garry wiegand
garry%cadif-oak@cu-arpa.cs.cornell.edu