I'm not saying that I agree with what I'm about to say, but I can easily see Roberts justifying himself using a strict reading of the text:
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises , to pay the Debts and provide for the common Defence[note 1] and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
Notice that taxes is not included in that final clause.
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