Commerce Clause. Article I, Section 8, Clause 3. Due Process Clause. Fourteenth Amendment, Section 1. Equal Protection Clause. Fourteenth Amendment, Section 1. Bill of Rights, Amendments I through X Import-Export Clause. Article I, Section 10, Clause 2. Supremacy Clause. Article VI, Clause 2.
Internet Tax Freedom Act, Title XI of P.L. 105-227 Other references on Electronic Commerce Taxation McCarran-Ferguson Act, 15 U.S.C. 1011 Congress authorizes states to tax insurance companies. Railroad Revitalization and Regulatory Reform Act of 1976 (4R Act), Public Law 94-210. Title III of this Act prohibits local jurisdictions from taxing railroad property at a higher rate than similar commercial and industrial property. State Income Tax Limitation Act, Public Law 86-272, 15 U.S.C. 381 States are prohibited from imposing state income taxes on entities whose sole connection within a state is the solicitation of orders or sales of tangible personal property.
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