Term
| Power of congress to permit or prohibit state regulation |
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Definition
Congress may permit state regulations that would otherwise violate commerce clause.
Likewise, Congress may prohibit state regulations that could otherwise be upheld under the Commerce Clause. |
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Term
| State Regulation of Commerce: In General |
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Definition
If Congress has not enacted laws regarding subject
State may regulate local aspects as long as 1. Does not discriminate against or
2. unduly burden interstate commerce.
3. violate Article IV privileges and immunities |
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Term
| State Regulation of Commerce: discrimination |
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Definition
Almost always invalid
Exceptions:
1. Important state interest w/ no reasonable nondiscriminatory alternatives
2. State as market participant
3. Government performing government functions |
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Term
| Nondiscriminatory laws: Balancing test |
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Definition
| Valid unless burden outweighs the promotion of a legitimate government interest. |
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Term
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Definition
State governments have wide latitude over the IMPORTATION of liquor and the conditions under which it is SOLD or USED in state.
Liquor in interstate commerce is subject to commerce clause. |
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Term
| State taxation of commerce: generally |
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Definition
| Congress has complete power to authorize or forbid state taxation that affects interstate commerce. |
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Term
| State Discriminatory Taxes |
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Definition
| Unless authorized by Congress, state taxes that discriminate against interstate commerce violate the Commerce Clause. |
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Term
| State Non-discriminatory taxes |
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Definition
1. Substantial nexus to state
2. Fair apportionment
3. Fair relationship |
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Term
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Definition
Imposed on goods purchased outside the state but used within in.
Valid in buyer's state
State may force seller to collect a use tax if substantial nexus. |
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Term
| Ad valorem property taxes |
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Definition
| Ad valorem property taxes are based on the assessed value of the property in question. |
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Term
| No ad valorem property taxes in interstate commerce |
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Definition
Commodities in interstate transit are entirely exempt from state taxation.
Interstate transport begins when delivered to carrier or starts journey
Breaks do not destroy the character of shipment
Interstate ends at destination |
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Term
| Ad Valorem tax on instrumentalities used to transport goods interstate |
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Definition
1. Taxable situs in state?
- minimum contacts?
2. properly apportioned?
- according to contacts |
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Term
| Privilege, license, franchise, or occupational taxes |
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Definition
| i. activity taxed must have a substantial nexus to the taxing state ii. the tax must be fairly apportioned iii. tax must not discriminate against interstate commerce iv. tax must fairly related to services provided by state |
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Term
| State rights re: individuals |
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Definition
| States generally are free to grant broader rights than those granted by the United States Constitution. |
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Term
| Bill of Rights: application to states |
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Definition
14th Amendment
Exceptions: 1. 5th amendment's prohibition of criminal trials without a grand jury indictment 2. the Seventh Amendment's right to a jury trial in civil cases. |
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Term
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Definition
| Can prohibit racially discriminatory action by anyone. |
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Term
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Definition
Prevents both the federal and state governments from denying a citizen the right to vote on account of race or color.
State action! |
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