The Twenty-ninth Amendment (Amendment XXIX) to the United States Constitution allows the Congress to levy a nation wide Sales Tax. The Amendment also repeals the Sixteenth Amendment making it one of three to completely repeal a previous Amendment to the Constitution, the others being the Twenty-first and Thirtieth. This amendment was proposed by the Congress on August 22, 2010, and ratified on April 22, 2011


Section 1. The Congress shall have power to lay and collect taxes on sales, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

Section 2. The sixteenth article of amendment to the Constitution of the United States is hereby repealed.

Section 3. This article shall be inoperative, unless it shall have been ratified as an amendment to the Constitution by the legislatures of three-fourths of the several States within seven years from the date of its submission.

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