The tobacco is already taxed in the producing state.
A use tax or any other tax is double taxation and not permitted under the federal ICC.
These states are breaking the law, but don't expect the federal government to sue these states and stop them.
The ICC was written to assure that one state couldn't punish another state - with fees and taxes - who competed better in the free market.
The use tax is only "legal" in the sense that our socialist legislature and court allow it to be "legal."
Welcome to the United Soviet Socialist States of America.
Not true. Out of state sales are not taxed by the home state.
How is it taxed? Seems like if your argument were valid, sales tax on tobacco sales would be an issue as well.