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Article I Section 8 also states "but all Duties, Imposts and Excises shall be uniform throughout the United States." 


Therefore, excluding some states (like Nebraska) seems like it would be unconstitutional going by the language in the article you are citing. 


Putting all of that aside, if people can successfully make the 10th amendment argument, it will be a toss up where the courts will come down in my opinion... especially if state governments pass legislation barring the implementation of the legislation.


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