State Import Export 14th P&I Taxation Clause License 3e2

State's power of taxation may be limited by any or all of (1) CC, (2) 14th A, (3) P&I, (4) Import-Export Clause

(2) P&I: tax uncon if restricts person's trade (EX: out of state amateur fishing license $$$ compared to in-state, YES; $$$ commercial license NO)

(3A) 14th, DP: taxpayer needs to have "minimum contacts" with state to be taxed + no multiple taxation

(3B) 14th, EP: does classification (types of property, taxpayers) in taxing scheme have rational basis?

(4) Import-Export Clause (Art 1, Sec. 10): state can't impose duties on imp/ex except for what's absolutely necessary for inspection (EX: no raising $$ by taxes on ports), unless come to rest within a state acquiring situs