original package doctrine
original package doctrine 〈美〉原装规则 布朗诉马里兰州〔Brown v.Maryland〕一案中确立的原则，该案在阐释美国宪法的商业条款上具有里程碑意义。最高法院在判决中认为，一个州只有在进口货物的原装被打开后才能予以征税或征收许可费，因为此时货物已不处于州际商业流通之中，从而不再适用联邦规章。
original package doctrine Read More »
ORIGINAL-PACKAGE DOCTRINE
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
original package doctrine Read More »