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> This is one of those things that I question the legality of, but it will never get answered because nobody is going to the Supreme Court over sales tax

Someone did go the Supreme Court over sales tax on property bought out of state. Henneford v. Silas Mason Co., Inc., 300 US 577 (1937). Text here [1].

[1] https://www.law.cornell.edu/supremecourt/text/300/577



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