Bourbon by Mail

[squire]

Not really. Most States 'require' you to pay in-state taxes on all purchases delivered from out-of-state voluntarily. They simply have no efficient mechanism to enforce those laws.

They would if they could. Interstate Commerce falls exclusively under Federal Jurisdiction and Congress has yet to authorize States to collect taxes on transactions which occur outside of their geographic boundaries.

[sutton]

They would if they could. Interstate Commerce falls exclusively under Federal Jurisdiction and Congress has yet to authorize States to collect taxes on transactions which occur outside of their geographic boundaries.

http://www.winespectator.com/webfeature/show/id/US-Supreme-Court-Overturns-Wine-Shipping-Bans_2543

Check the date on this article above - 2005. So while there was a lot of hope that this would change things, 8 years later, it remains largely the same. Federal power is limited to making sure there is no discrimination between in-state shippers and out-of-state shippers - but the state can address this issue by simply restricting in-state shipping to the same level that they allow out-of-state producers to ship into the state, rather than opening it up for both in-state and out-of-state entities.

Section 2 of the 21st Amendment allows states to determine shipping within their borders. The Interstate Commerce Clause can be interpreted to prevent a state from discriminating between in-state and out-of-state shippers, but they can do this by being equally restrictive rather than more permissive.