Article 1, Section 9, Paragraphs 4-6
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken.*
No Tax or Duty shall be laid on Articles exported from any State.
No Preference shall be given by any Regulation of Commerce or Revenue to the Ports of one State over those of another; nor shall Vessels bound to, or from, one State, be obliged to enter, clear, or pay Duties in another.
* An astericks indicates that the previous portion has been amended.
No Tax on Interstate Goods
Taxation is not to cross State lines.
This has been a very valuable clause to make sure that goods could be freely transported between the States. It is what has kept an "Internet" tax from going into action. Mail order, if done from another State is also exempt from taxes from that State.
A tax on goods when moved across State borders could discourage interstate commerce. It could also be viewed as spiteful and lead to civil war. To avoid such problems, the tax was prohibited.
The exporting of goods is a hazardous risk to the seller as well as the buyer. The process of moving goods is fraught with robbers and hazards. Many goods are lost in accidents during transport. There are unpredictable and unexpected fluctuations in the market that change after a product has been shipped. The customer may no longer find value in the product and the seller is stuck with extra expenses.
Robberies are a cost of trying to transport goods.
Judges 9:25, "And the men of Shechem set liers in wait for him in the top of the mountains, and they robbed all that came along that way by them: and it was told Abimelech."
Luke 10:30, "And Jesus answering said, A certain man went down from Jerusalem to Jericho, and fell among thieves, which stripped him of his raiment, and wounded him, and departed, leaving him half dead."
Export of goods is subject to political changes. Politics can change attitudes against a product or vender. The seller is subject to whims and fads. There is often a fierce competition with unscrupulous dealers. There is also the problem that comes with the high cost of transporting goods, the loss of time, the extra costs for lodging, vehicle expenses and repairs, extra supplies that are needed. Travelling is so expensive it is included in a proverb because travellers are quickly reduced to poverty.
Proverbs 6:11, "So shall thy poverty come as one that travelleth, and thy want as an armed man."
Complications come from auditing and verifying the records of those from another region.
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