Only in your convoluted thinking. Aside from that Congress is not granted power to lay and collect a “sales tax”, nor a “use” tax. See post No. 1 for Congress’ authorized taxing powers.
Our federal Constitution does not permit a referendum process in which a majority vote of the people may then impose its will upon the minority, AKA democracy. We are guaranteed a constitutionally limited “Republican Form of Government” which was specifically designed to protect us from 51 percent of the people using their vote to vote away the property of the remaining 49 percent of the nation’s population.
And just what did our Founding Fathers think of “democracy”? Madison, in Federalist No. 10 says in reference to “democracy” they
***…have ever been found incompatible with personal security or the rights of property; and have in general been as short in their lives as they have been violent in their deaths. Theoretic politicians, who have patronized this species of government, have erroneously supposed that by reducing mankind to a perfect equality in their political rights, they would, at the same time, be perfectly equalized and assimilated in their possessions, their opinions, and their passions. ***
And during the Convention which framed our federal Constitution, Elbridge Gerry and Roger Sherman, delegates from Massachusetts and Connecticut, urged the Convention to create a system which would eliminate "the evils we experience," saying that those "evils . . .flow from the excess of democracy…"
And, then there was John Adams, a principle force in the American Revolutionary period who also pointed out*** “democracy will envy all, contend with all, endeavor to pull down all; and when by chance it happens to get the upper hand for a short time, it will be revengeful, bloody, and cruel…”***
And Samuel Adams, a signer of the Declaration of Independence and favoring the new Constitution as opposed to democracy declared: " Democracy never lasts long” . . . “It soon wastes, exhausts and murders itself.”. . . "There was never a democracy that ‘did not commit suicide.’"
And during the Constitutional Convention, Hamilton stated: “We are a Republican Government. Real liberty is never found in despotism or in the extremes of Democracy.”
And then there was Benjamin Franklin, who informed a crowd when exiting the Convention as to what system of government they created, he responded by saying *** “A republic, if you can keep it.”***
Democracy, or majority rule vote, as the Founding Fathers well knew, whether that majority rule is practiced by the people or by elected representatives, if not restrained by specific limitations and particular guarantees in which the unalienable rights of mankind are put beyond the reach of political majorities, have proven throughout history to eventually result in nothing less than an unbridled mob rule system susceptible to the wants and passions of a political majority imposing its will upon those who may be outvoted, and would result in the subjugation of unalienable rights, and especially rights associated with property ownership and liberty. And so, our Founding Fathers gave us a constitutionally limited Republican Form of Government, guaranteed by Article 4, Section 4 of the Constitution of the United States.
***Obamacare by consent of the governed (Article 5) our amendment process. Tyranny by a majority vote in Congress or a Supreme Court’s majority vote ***