MBE® Flashcard

IN DETERMINING THE VALIDITY OF A STATE TAX AFFECTING INTERSTATE COMMERCE, COURTS WILL GENERALLY CONSIDER WHAT FOUR FACTORS?

Courts will consider whether:

there is a substantial nexus between the activity taxed and the taxing state;
the tax is fairly apportioned;
the tax discriminates against interstate commerce; and
the tax is fairly related to the services provided by the taxing state.

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MBE® Flashcard

IN DETERMINING THE VALIDITY OF A STATE TAX AFFECTING INTERSTATE COMMERCE, COURTS WILL GENERALLY CONSIDER WHAT FOUR FACTORS?

Courts will consider whether:

there is a substantial nexus between the activity taxed and the taxing state;

the tax is fairly apportioned;

the tax discriminates against interstate commerce; and

the tax is fairly related to the services provided by the taxing state.

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