Scenario:

Michaels Welding Shop is located in State A. It orders machine parts online and has had a long-term business relationship with Widgets Express, an industrial supply company, based in State B. Although Widgets Express does brisk e-commerce business with residents of State A, it does not pay income taxes there. In an effort to ensure that businesses in-state and out-of-state pay their fair share of income taxes, State A demands that Widgets Express pay income taxes based on the amount of e-commerce business it does in State A.

Questions:

1. Is State As income tax on e-commerce constitutional or unconstitutional? Explain why or why not.
2. Do you agree or disagree with the argument that state courts are predisposed to make rulings in favor of their own citizens? Explain your opinion.