[lewislynn]

A progressive income tax system is unconstitutional because it separates people into classes for the purpose of taxation, and taxes them at different rates.

I don't know why you pinged me with that reply, but if you want to talk "unconstitutional" you might find this ineresting:

`SEC. 703. GOVERNMENT PURCHASES.

`(a) GOVERNMENT PURCHASES-

`(1) PURCHASES BY THE FEDERAL GOVERNMENT- Purchases by the Federal Government of taxable property and services shall be subject to the tax imposed by section 101.

`(2) PURCHASE BY STATE GOVERNMENTS AND THEIR POLITICAL SUBDIVISIONS- Purchases by State governments and their political subdivisions of taxable property and services shall be subject to the tax imposed by section 101.

`(b) CROSS REFERENCES-

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Wisconsin Dept. Of Revenue

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DIVISION OF RESEARCH AND ANALYSIS
SUMMARY OF TAX EXEMPTION DEVICES 2001
SALES AND USE TAX 
(continued)

EXEMPTIONS FOR GOVERNMENT AGENCIES AND NONPROFIT ORGANIZATIONS

Sales to the Federal Government and Its Agencies

Sales of goods and services to the federal government or to any of its incorporated or unincorporated agencies or instrumentalities are exempt from the sales tax. Taxing purchases by the federal government would violate the U.S. Constitution, so the fiscal effect of this exemption has not been estimated.

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Washington State

Government Activities:

• Sales the state is constitutionally prohibited from taxing, such as direct purchases by the federal government, sales by the military on federal bases, purchases by enrolled Native Americans on their own reservations;
• Intergovernmental transfers of public utilities;
• Purchases by the state and political subdivisions for watershed protection and flood control, if the costs are reimbursed by the federal government;
• Sand or gravel taken from a city or county pit for use in the construction and repair of public roads by the city or county's own employees;
• Transfers between political subdivisions relating to annexations or incorporations;
• Construction and repair of ferry boats for the state and political subdivisions; and
• Sales of fuels for marine use to the state ferry system.
  

[ancient_geezer]

Ahem, look again louislynn. You are refering to a finding in regard to a state taxing the federal government.

A state may not tax the federal government, or another state government, that does not prevent the federal government from taxing its own agencies and creations.