There is no reasonable doubt that the federal State is imposing directly an excise tax under the provisions of 4 U.S.C.S. Section 105 which states in pertinent part: 105. State and so forth, taxation affecting Federal areas; sales and use tax (a) No person shall be relieved from liability for payment of, collection of, or accounting for any sales or use tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such tax, on the ground that the sale or use, with respect to which tax is levied, occurred in whole or in part within a Federal area; and such State or taxing authority shall have full jurisdiction and power to levy and collect any such tax in any Federal area, within such State to the same extent and with the same effect as though such area was not a Federal area.
Posted on: Sun, 13 Jul 2014 05:52:01 +0000
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