State Taxation
Primary source
Commentary below is sourced from the Cornell Legal Information Institute (LII) mirror of the U.S. Constitution Annotated, used per LII's robots.txt with 10-second crawl-delay compliance.
Commentary
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State Taxation
Early Dormant Commerce Clause Jurisprudence and State Taxation
Modern Dormant Commerce Clause Jurisprudence and State Taxation
Nexus Prong of Complete Auto Test for Taxes on Interstate Commerce
Apportionment Prong of Complete Auto Test for Taxes on Interstate Commerce
Discrimination Prong of Complete Auto Test for Taxes on Interstate Commerce
Benefit Prong of Complete Auto Test for Taxes on Interstate Commerce
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.