The commerce clause cannot be stretched to permit congress to authorize the states to collect taxes on interstate commerce. Congress itself doesn’t have authority to tax interstate commerce.
The founders wanted interstate commerce to be free; that is the primary reason for the IC clause.
This aspect of our decision is made easier by the fact that the underlying issue is not only one that Congress may be better qualified to resolve,10 but also one that Congress has the ultimate power to resolve. No matter how we evaluate the burdens that use taxes impose on interstate commerce, Congress remains free to disagree with our conclusions. See Prudential Insurance Co. v. Benjamin, 328 U. S. 408 (1946).
Indeed, in recent years Congress has considered legislation that would “overrule” the Bellas Hess rule.11 Its decision not to take action in this direction may, of course,have been dictated by respect for our holding in Bellas Hess that the Due Process Clause prohibits States from imposing such taxes, but today we have put that problem to rest. Accordingly, Congress is now free to decide whether, when, and to what extent the States may burden interstate mail-order concerns with a duty to collect use taxes.