Comment: They are restricted by the nature of law.

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They are restricted by the nature of law.

What it is (as opposed to what you call it) is critical.

If the tax is upon the exchange of labor for property, yes they are prohibited, by common law and the clause of protecting contracts, both in the federal constitution, and that in most if not all state constitutions.

It is your right to sustain your own life. That cannot be taxed - by anyone.

If the tax is upon the privilege of realizing a gain or profit arising from corporate activities - THAT certainly can be taxed by the states, unless the corporation is chartered by Congress, in which case, only Congress can tax that corporation, unless it decides to "share revenue" with a state on that subject.