Is State Income Tax Unconstitutional?Submitted by TommyPaine on Tue, 10/22/2013 - 21:38
I don't know if this has ever been challenged, but it seems that the states have no constitutional authority to collect income tax.
The Constitution for the United States of America says:
"This Constitution ... shall be the supreme Law of the Land ... any Thing in the Constitution or Laws of any State to the Contrary notwithstanding."
"The powers not delegated to the United States by the Constitution ... are reserved to the States ..."
"The Congress shall have power to lay and collect taxes on incomes ..."
Since the Constitution prohibits the states from passing any laws contrary to the Constitution, and prohibits them from having any powers that are delegated to the federal government, and since the federal government has been delegated the power to lay and collect taxes on incomes (assuming the 16th was properly ratified, etc.), then it follows that the law of the land prohibits any state from instituting an income tax.
Anyone know if this has ever been challenged?