I was browsing the constitution this morning. Actually, I read it through -- it doesn't take very long and it's interesting. Mrs. du Toit has it up on her site and there's a random Constitution clip at the top of her site too.

Anyway, I realized that one of the reasons that there is no Federal sales tax in the United States (as there is in almost every other developed nation, either as a VAT or, here in Canada, GST) is that under the Constitution, Congress doesn't have the power to impose one. It would require an amendment, just like was required for income tax back in 1909.