“...Legal, it seems that they are taxing interstate commerce.? “------>As a general rule, you are liable for sales tax in the state where you operate a business office or where you have a sales agent. This is referred to as “having a nexus” in that state. You are only liable for collecting and remitting sales taxes in a state when you have a nexus in the state and you made sales to consumers in that state. For example, if you run your home-based business out of NYS, and you sell a clock through my e-commerce website to someone in CA, you would not be liable for any E-Commerce state sales taxes because you have no nexus in CA. However, if you sold a clock to someone in NYS, then you would be responsible for collecting and remitting NY sales taxes. In this situation, it is the CA consumer’s responsibility to report what is called “use” tax. An individual or business pays use tax when they purchase items from outside their home state without paying any sales tax and transports those items to their home state.
“During a recent sales trip to Las Vegas from Columbus Ohio, I encounted the Arizona/Utah Port of entry. At the port of entry they check weight and federal vehicle violations I understand these. I do not understand Arizona charging $27.00 for the privilege of drive through the state (which is only about 40 miles worth of driving) they sell you a "single trip motor carrier" for $12.00 and a "30 Day General Use" tag for $15.00, because they say Ohio plates are not valid in Arizona, this seems like it is taxing interstate commerce (even the officer said it "kindaâ€™ was") which as far as I know is illegal. How are they able to do this?”----->AZ Ports of entry monitor all commercial traffic entering AZ for registration, taxes, size and weight restrictions, commercial driver license requirements, insurance requirements and equipment safety requirements, and issue permits as required. The Utah Ports of Entry, to preserve the state's highway infrastructure, protect the traveling public, and to promote the advancement of the motor carrier industry, permits need to be be purchased at all Ports of Entry. Carriers are required to have insurance on file with the Federal Motor Carrier Safety Administration .You can deduct your biz related expenses,i.e., fees, on your return; The IRS requires you to keep a written or an electronic diary of expenses as they occur. You may use se backup documentation such as registration forms, confirmation receipts, mileage logs and notations on business-related communications. Include the time, date, place, amount