Front | 3E2. State Powers: Limits on SP: Limitations on State Taxation, 14th A, P&I, Import-Export |
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Back | 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 |
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