Constitutionality of Taxing Companies That Sell over the Internet

Discuss the constitutionality of that power and whether it has been challenged before. You may want to read the 1985 Supreme Court case of South Dakota v. Dole (Links to an external site.)Links to an external site.. There is also a fairly short article in the Summer, 1988, University of Pittsburgh Law Review, by James Corbelli, entitled Tower of Power: South Dakota v. Dole and the Strength of the Spending Power (Links to an external site.)Links to an external site..
This is a two-part question relating to states' powers to tax and the federal government's authority to withhold funds.
First, what is the federal government's power to pass laws that allow states to collect sales tax from companies that sell products over the Internet, such as Amazon.com? Secondly, can the federal government withhold highway funds from states that allow alcohol consumption by persons under 21 years of age? Does Congress have the authority to act in this manner? If so, from where is that authority obtained? Has that authority been recently challenged, and, if so, by whom?

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