Final answer:
No state in the U.S. can impose imposts or duties on imports or exports without Congress's consent, and such proceeds must go to the U.S. Treasury. Companies have the option to use technologies that potentially help in avoiding certain taxes. Additionally, the national government itself has historically had limitations on its taxing powers.
Step-by-step explanation:
The United States, whether it be federal, state, or local government, does have limitations on certain types of taxation. No state, without consent from Congress, can levy any imposts or duties on imports or exports, aside from what is absolutely necessary for executing its inspection laws.
In practice, while state or local governments have the authority to impose various taxes, there are constitutional limits to this power. For example, states cannot independently tax international trade without congressional approval. A significant point to note is that a company may adopt certain technologies to circumvent the payment of particular taxes imposed on certain kinds of consumption or production that are within the purview of state or local taxation.