original package doctrine

original-package doctrine. Constitutional law. The principle that imported goods are exempt from state taxation as long as they are unsold and remain in the original packaging. • The Supreme Court abolished this doctrine in 1976, holding that states can tax imported goods if the tax is nondiscriminatory. See IMPORT–EXPORT CLAUSE. [Cases: Commerce 77.10(3). C.J.S. Commerce § 31.]

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词条贡献者

法律翻译Vivian，毕业于美国顶尖的翻译学院，专注翻译各类与水利资源有关的法律文件。