Apparently the lawyers and judges do. The Constitution was written in language the common man could understand.
Please allow me to diagram.
“No Tax or Duty shall be laid on Articles exported from any State.” - Article I, Section 9, Clause 5, U.S. Constitution
“No tax” sales tax IS a tax.
“shall be laid” added to the price of the item.
“on Articles” stuff bought online are articles.
“exported from any state” shipped across one’s state borders into another state.
“.” no exceptions.
A tax is a tax.
The California Sales and Use Tax is imposed on taxable products USED in the state. It is not imposed on what is exported to another state or what is imported from another state. It is not imposed based on importation or exportation. It is based on use.
If a California resident purchases an item in California or in any other state for use in another state, that product is not subject to California sales or use tax.