Power of State to Tax Interstate Commerce

Question 1

Questions to Ask

Answer 1

Tax discriminatory? Tax Non-Discriminatory?

Question 2

Tax Discriminatory

Answer 2

If congress authorized tax that discriminates tax is valid IF NOT INVALID

Question 3

Tax is Non-Discriminatory

Answer 3

There must be a substantial nexus to taxing state; tax is fairly apportioned; and there is a fair relation to the services/benefits proved by state.