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chapter 4 - 1 I think the state cant impose the tax J.C...

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1. I think the state can’t impose the tax. J.C. Penney’s activities with respect to the catalogs did not constitute an exercise in the Commonwealth of a right or power incident to the ownership of tangible personal property situated in Massachusetts. “use” within the Commonwealth in order both to prevent the loss of sales tax revenue to neighboring States and to ensure that Massachusetts businesses may compete on an even footing with their counterparts in other States with lower or nonexistent sales taxes. Moreover, there is no danger that merchants subject to a Massachusetts use tax on their interstate promotional mailings will suffer from an excessive, cumulative tax burden, as the Legislature has provided a credit against assessed use taxes for any sales taxes paid to other jurisdictions that offer a similar credit for sales taxes paid to the Commonwealth. 3. The burden on interstate commerce imposed by appellant's order is unconstitutional,
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