[bvw]

The Federal Government has ALWAYS had the power to lay a "sales tax". It's old school. In that thing a lot of folks seem to forget called the Constitution.

Article I, Section 8, Clause 1

The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;

A sales tax is a excise applied upon the sale.

[dennisw]

What you cited is the authority for the Federal Gov’t to impose tariffs which it has done but never a national sales tax. That is the custom