Does Congress have the power to impose a sales tax on goods?

Congress does indeed have the authority to impose a sales tax on goods. This power is derived from the Constitution, which grants Congress the ability to levy taxes, including income taxes and excise taxes. While states typically have the primary responsibility for collecting sales taxes within their jurisdictions, the federal government is not prohibited from imposing its own sales tax if it chooses to do so.

Historically, Congress has enacted sales taxes in the form of excise taxes on certain goods (e.g., alcohol, tobacco). Therefore, if Congress were to decide to implement a broader federal sales tax, it could do so, provided it follows proper constitutional procedures, including adhering to the Uniformity Clause, which requires that taxes be uniform across the nation.

This stance recognizes the dual system of taxation where both the federal and state governments have the capability to impose taxes, depending on the context and the nature of the goods or services being taxed.