TAX 9900 Lecture Notes - Lecture 3: Commerce Clause, Commonwealth Edison, Pass Laws
Document Summary
Distinction btw tax credits//tax awards and higher tax rates/ different apportionment so that the local people get a benefit. Prong #4: state tax should bear some relationship to benefits provided by state (not well thought through) Provide minimal amount service and tax is proportionate. Look at discussion on commonwealth edison v montana. Foreign commerce clause = 6 prong test (first four are same as interstate commerce clause) Add-on: state cannot pass law that interferes with the fed govt"s running foreign policy. Nys cannot start putting import taxes on france because that would interfere w/ us govts ability to run its foreign policy. Export taxes are not allowed by anybody (states + fed govt cannot tax exports) Import: fed govt can tax imports, but it comes down to this . States cannot impose discrim taxes on imports. Nys cannot say tax american goods this rate//foreign goods at a higher rate. Cannot impose special tax on goods imported from france.
