import–export clause

Import–Export Clause. U.S. Const. art. I, § 10, cl. 2, which prohibits states from taxing imports or exports. • The Supreme Court has liberally interpreted this clause, allowing states to tax imports as long as the tax does not discriminate in favor of domestic goods. — Also termed Export Clause. [Cases: Customs Duties 1–2. C.J.S. Customs Duties §§ 1–4, 6, 10–12.]

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词条贡献者

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