A pаckаge delivery service thаt оperates thrоughоut the United States is based in a southwestern state. The company specializes in transporting packages to airports, where air freight companies or commercial airlines transport the packages to their cities of destination. However, the company’s entire fleet of trucks operate only in the state in which it is based. The company purchased the trucks from dealers within the state. The company’s drivers pick up packages from shippers within the state and the packages are then delivered to an airport located in the state, where employees of the airlines load the packages onto their planes. Each shipper is charged a service fee by the company. The state wishes to impose a 5% transaction tax on each of the fees collected by the company for the services that the company renders in the state. Would the federal courts probably rule that such a tax is constitutional?