Federalism

Question 1

exclusive state powers

Answer 1

all powers not granted to the federal government or prohibited to the states are reserved to the states or the poeople; states have general police powers–> can regulate for the health, safety and welfare of their people as long as their regulations are rational, unless they burden a fundamental right, suspect or quasi suspect class

Question 2

state taxation and regulation of federal government

Answer 2

intergovernmental immunity doctrine - states cant regulate federal gov or its agents when theyre performing federal functions; cannot tax fed instrumentalities without the consent of congress BUT nondiscriminatory, indirect taxes are permissible if they dont unreasonably burden the federal gov

Question 3

tax or regulation applying only to states?

Answer 3

typically invalid if it just applies to states and not private businesses

Question 4

21st amendment?

Answer 4

state govs have wide latitude over importation of liquor and conditions under which it is sold but they can still violate commerce clause through econ preference

Question 5

who regulates foreign commerce?

Answer 5

congress

Question 6

use taxes

Answer 6

permissible in buyer’s state - they are imposed on goods purchased outside of state but used within it
-an interstate seller may be required to collect a use tax if the seller has a substantial nexus with the taxing state - no physical presence required

Question 7

sales taxes

Answer 7

usually fine; generally do not discriminate against interstate commerce

Question 8

Ad valorem property taxes

taxes based on asseessed property value of property in question

Answer 8

commodities in interstate transit are entirely exempt from state taxation

if you want - more on cmr page 42

Question 9

validity of ad valorem property taxes on instrumentalities of commerce

Answer 9

depends on 1) has instrument attained taxable situs in taxing state (contacts with taxing state to justify tax and 2) whether the value of the instrumentality has been properly apportioned according to amount of contacts with each taxing state

see cmr 43

Question 10

Doing business taxes?

privilege, license, franchise or occupational taxes

Answer 10

valid when 1) the activity taxes as a substantial nexus to taxing state 2)the ax is fairly apporptioned 3) the tax must not discriminate against interstate commerce and 4) the tax must fairly relate to services provided by the state