Sales Taxes were never meant for the 'Natural Person' to pay. Thus paying them is a voluntary compliance. Sales Taxes are applied to goods and imports, thus the Retail Stores must pay them, not the natural person.
When the Constitution speaks about Persons as it relates to commerce they are NOT talking about Natural Persons. The following in regards to the same comes from the footnotes of the Statutes At Large:
Persons are not the subjects of commerce, and not being imported goods, they do not fall within the meaning founded upon the constitution, of a power given to congress, to regulate commerce, and the prohibition of the states for imposing a duty on imported goods. Ibid; gibbons v. Ogen 9 Wheat 1; 5 Cond. Rep. 562.
"Let me point this out now. Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax. Now, the situation is as different as night and day. Consequently, your same rules just will not apply...".
-Dwight E. Avis, former head of the Alcohol and Tobacco Tax Division of the IRS, testifying before a House Ways and Means subcommittee in 1953
-Dwight E. Avis, former head of the Alcohol and Tobacco Tax Division of the IRS, testifying before a House Ways and Means subcommittee in 1953
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