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The Requirements of "Substantial Nexus" and "Fairly Related" Under the Commerce Clause
The article was authored by Philip M. Zinn and is 34 pages in length. It was originally published in the State and Local Tax Lawyer 2007 Symposium Edition.
In the field of state and local taxation, no other clause of -- or silence within -- the Constitution has as much significance as the Commerce Clause. It yields the fundamental limitations on state taxing power with which professionals in our field grapple daily -- nexus, discrimination, and fair apportionment to name a few. This compilation of articles and essays presents analyses by preeminent authorities of not only the intricacies of these "day-to-day" issues, but also the theoretical underpinnings of Commerce Clause jurisprudence. The day-long program from which these pieces are adapted was held at Georgetown University Law Center on May 16th, 2007.
For information on the State and Local Tax Lawyer 2007 Symposium Edition, click here.
Article Excerpt
Our federal system of government gives great deference to the states with regard to their taxing authority. This is generally considered a broad grant of power, but one that is not unlimited. All state taxing systems must conform to the U.S. Constitution and to any legislative enactments by the U.S. Congress. Although Congress has not exercised this power to a large extent, the U.S. Supreme Court has done so often in determining whether specific state taxing systems violate the dormant Commerce Clause of the U.S. Constitution. This Article examines the actions taken by the Court under the dormant Commerce Clause regarding the states' ability to assert jurisdiction to tax (substantial nexus) and the states' conformance to the need to impose a tax in fair relation to the services afforded the taxpayer.
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