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I don't refuse to do the research I just didn't think a reasonable person needed it spelled out. Listen, I don't know how many ways I can tell you you are WRONG, WRONG, WRONG when trying to invoke the defense of cheating to double taxation. There simply is no double taxation.

You raise the red herring that SC has no stamps. Well that still doesn't mean their is a double tax on out-of-state sales.

Let's start with SC tax form. http://www.sctax.org/NR/rdonlyres/1704682B-0788-44F0-AF8F-950DF205C773/0/L922.PDF

Note that Line 4 allows for exemptions. One of these exemptions is Schedule C-out-of-state sales.

Next lets look at the law itself, note how it applies to "untaxed cigarettes for sale or distribution in this State" and further the last sentence "and report and pay tax as provided in this section on sales of cigarettes sold to locations in this State"

SECTION 12-21-735. Payment of license tax on cigarettes by reporting method rather than by tax stamps. [SC ST SEC 12-21-735]

Each person or distributor of cigarettes taxable under this article, first receiving untaxed cigarettes for sale or distribution in this State, is subject to the tax imposed in Section 12-21-620. Each distributor required to pay the tax shall make a report to the department, in the form the department prescribes, of all cigarettes sold or disposed of in this State, and pay taxes due thereon not later than the twentieth day of the month next succeeding the month of the sale or disposition. However, any person or distributor making shipments of cigarettes to retail locations in and out of this State shall apply to the department for a license which enables them to purchase cigarettes free of tax, and report and pay tax as provided in this section on sales of cigarettes sold to locations in this State.

Do you do your own taxes? You might be overpaying.

How in blazes does Schedule C of the South Carolina tax code apply to Joe Schmoe from Iowa buying a carton of SC cigarettes over the internet in New York state? The distributor needs the schedule C but Joe sure doesn’t.

Now when Joe gets taxed in Iowa for SC cigarettes, which he paid taxes on to the distributor, which he bought in New York, he is getting double taxed. Once with the SC tax and again with an Iowa tax.

Now double taxing is not illegal, at least for socialists - see dividend tax and death tax - and it’s up to congress to correct instances where double taxing is apparent. Or they can not correct it.

However, the burden falls on the state, as overseen by congress, to assure that its taxing schemes do not harm interstate commerce. It’s not up to Joe Schmoe to determine if he’s being fairly taxed - or double taxed - via interstate commerce rules.

The states must also be certain that its taxing schemes are not excessive.

So we get into another (stupid) “USSC test.”

The test assures that states take only their fair share of an interstate transaction. The idea comes from the prohibition of multiple taxation by states (double taxing) along the line of commerce. It prevents states from overreaching with various tax schemes.

The tax must also be both internally and externally consistent. So the tax of state A must be consistent with other states’ taxes and not hinder interstate commerce. If the tax is too high as measured by other states - not externally consistent - the courts, or congress, can shoot that state tax down.

With the current scheme of excessive taxation of tobacco, and double taxing, interstate commerce is definetly under harm. However, I’d say the chances of our gutless weinerdog socialist congress stepping in to correct this mess is about zero.

If the states get away with this, watch out for other excessive tax schemes, such as buying a vehicle in state A with a 3% tax and being forced to pay another 7% in your home state.

And the “no tax stamp” bogeyman came out of your closet, not mine.