This report delves into the intricacies of US constitutional law, examining the interplay between the federal system and state laws, with a specific focus on the attorney occupation tax. It explores the significance of the 10th Amendment, civil law, and intergovernmental tax immunity within the context of the US Constitution. The report discusses the principles of federalism and the balance of power between the federal government and individual states. It investigates the impact of attorney occupation taxes on businesses and the potential violation of states' rights. Through an analysis of relevant laws and court mandates, the report concludes with a discussion on the implications of taxation and the importance of constitutional integrity for merchants operating within the United States. The report references key legal texts and scholarly sources to support its findings.