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Under the constitution and tax case law, taxes should match state benefits provided. (Complete Auto case). States are taxing without providing benefits. A market for a product and enforcement of other state judgments in court for collection are not state benefits. A market is there b/c we are a capitalist society and it must be provided and access to court systems for judgments in other states are part of the full faith and credit clause. A state cannot ask for payment from out of state companies with no physical presence in the state for such things they are obligated to provide in order to be a state.
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