If this is so, then why don’t the NYS Legislature fix this apparent anomaly by enacting such a law? They would, but except for a slight inconvenience. Namely, the United States Constitution and specifically the Amendment 13, which states: “1. Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction.”

What does Amendment 13 have to do with collecting sales tax? Simple. The Legislature would violate this Amendment if it enacts a law to force merchants to be unpaid tax collectors, which would be a form of “involuntary servitude.”

Also, an obscure part of the U.S. Constitution (well, obscure if you’ve never read the U.S. Constitution through), Article 1, Section 10, Clause 2 is another impediment to States from collecting sales taxes willy-nilly:

“No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing its inspection Laws: and the net Produce of all Duties and Imposts, laid by any State on Imports or Exports, shall be for the Use of the Treasury of the United States; and all such Laws shall be subject to the Revision and Control of the Congress.”

Now, the “ground rule” concerning collecting and paying sales tax in the instant case is, as expressed in the Serf City article: “[a]s most everyone knows, in cyberspace you only have to pay sales tax when the retailer has a physical presence in your state. So, for example, I have to pay 8.375% sales tax on electronics purchased from BestBuy.com, but not from Amazon, because Best Buy has brick-and-mortar stores here.”

Other than this “ground rule,” however specious it may be, Governor Spritzer cannot force New York State citizens to pay sales tax on goods they purchase outside New York State (let us not forget that a “sales tax” is a tax not on goods purchased, but on people based on the goods they purchased), or force merchants from outside New York State to collect sales tax from these citizens because he would then be laying an “impost or duty” on “Imports and Exports” between States. This is a no-no, according to Article 1, Section 10, Clause 2 of the U.S. Constitution.

So, since no merchant is required to collect sales tax, and since States cannot levy sales tax on items bought from other states (notwithstanding the “ground rule”), there is, however, one way Governor Spitzer can try to collect sales taxes. He can have employees from the Department of Taxation and Finance stop cars coming in from New Jersey crossings, such as the GW Bridge, and have these employees make drivers open any bags they have to declare their purchases and pay sales tax. These employees could also be stationed in malls or shopping centers throughout New York State where they would likewise force shoppers to open their bags and declare their purchases and pay sales tax. Unfortunately for the Governor, this can’t be done unless Fourth Amendment search warrants, vis-a-vis the U.S. Constitution, are issued to each shopper first.

If you’re now getting the idea that the U.S. Constitution is an impediment and inconvenience to Governor Spitzer and others of his ilk in government (read: politicians and bureaucrats) to collect sales taxes, that’s because the U.S. Constitution is supposed to be an impediment and inconvenience to Governor Spitzer and others of his ilk in government, period.