Vanderbilt Law Review


Paul J. Hartman

First Page



A treatment of the constitutional problems involved in "sales taxation" concerning multi-state sales transactions should cover more than "sales taxes" as that terminology ordinarily may be understood. The ordinary "sales tax" includes within its scope all business sales of tangible personal property at either the retailing, wholesaling, or manufacturing state. The statute, of course, often gives exemptions from the tax.

In many instances, however, the "sales tax" also is imposed on other kinds of transactions. Sometimes the sale of professional services and other services, of real property, and of intangible personal property is covered by the tax. Some states also include the receipt of dividends, interest, rental payments, wages and salaries. The extraction and sale of unmanufactured natural resources may also be included in the reach of a "sales tax."