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Federal Constitutional Limitations on Congressional Power to Legislate Regarding State Taxation of Electronic Commerce
National tax journal
Recent Supreme Court decisions taking a restrictive approach to Congress' power to regulate interstate commerce under the Commerce Clause and a broader view of states' immunity from suit under the Eleventh Amendment arguably cast doubt on Congress' power to legislate a comprehensive solution to the problems raised by state taxation of electronic commerce. A fair reading of the U.S. Supreme Court's recent decisions reveals that these concerns are unwarranted. In fact, the Court has reaffirmeddoi:10.17310/ntj.2000.4s2.03 fatcat:ocsfl4626ndgricqdlauu2z27m