> That sounds like a tariff or customs duty, a power which the Constitution specifically assigns to only the Federal government.
Well I'm no lawyer, but I think the difference is that tariffs apply regardless of the tax you paid overseas, whereas use tax only makes up the difference, if it was originally in your favor (if you pay 8.75% sales tax on an item in San Francisco, Massachusetts won't refund you the 2.75% difference when you bring it back, but they won't charge you extra tax either.)
Well I'm no lawyer, but I think the difference is that tariffs apply regardless of the tax you paid overseas, whereas use tax only makes up the difference, if it was originally in your favor (if you pay 8.75% sales tax on an item in San Francisco, Massachusetts won't refund you the 2.75% difference when you bring it back, but they won't charge you extra tax either.)