Once upon a time, the city of Chicago imposed an additional sales tax on the purchase of automobiles. When they went to the cities and towns surrounding Chicago and demanded that they collect the Chicago tax on cars sold to Chicago citizens, well to put it politely the cities and towns said no.
Actually they said how are you going to make us? Collect it yourself.
So Chicago demanded that the dealers report to Chicago about the cars sold to Chicago citizens, and again they were told no way. Eventually Chicago got the message that they had no power over non-citizens.