On the recordAugust 3, 1999
Yes, I think that that is correct. In addition, when combined with the preceding section, we make it clear that the goods that we are talking about letting States regulate and tax are alcoholic beverages and those things covered by the 21st amendment, so that it is also true what we are not doing in this legislation today is opening up new vistas of taxation and regulation of products that move across the Internet. We are restricting ourselves only to the four corners of the power that States have under the 21st amendment.
Source
govinfo.gov




