2

e.g. NAFTA is currently in place so there is no Federal tariff on many goods from Mexico. Can Texas put a state sales tax on the sale of goods manufactured in Mexico?

5

No.

The U.S. Constitution empowers Congress to regulate foreign and interstate commerce, and the Supreme Court has consistently interpreted this to mean that the individual states cannot regulate such commerce. This legal interpetation is known as the dormant commerce clause.

A state tax that applies to in-state commerce differently than to (all or some of) comparable out-of-state commerce would be declared unconstitutional as soon as someone sued in federal court to get out of paying it.

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