Federal Law on State & Local Tax

Constitution

• 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.

• Alden v. Maine, 98 U.S. 436 (1999)
• Aloha Airlines, Inc. v. Director of Taxation of Hawaii, 464 U.S. 7 (1983)
• American Trucking Associations, Inc. v. Schiener, 483 U.S. 266 (1987)
• American Trucking Associations, Inc. v. Smith, 496 U.S. 167 (1990)
• Arizona Department of Revenue v. Blaze Construction Co. (97-1536) (1999)
• Arizona Public Service Co. v. Snead, 441 U.S. 141 (1979)
• Armco, Inc. v. Hardesty, 467 U.S. 638 (1984)
• Associated Industries of Missouri v. Lohman, 511 U.S. 641 (1994)
• Barclay's Bank PLC v. Franchise Tax Bd., 512 U.S. 298 (1994)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison et al. 520 U.S. 564 (1997)
• Chevron Oil Co. v. Huson, 404 U.S. 97 (1971)
• Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977)
• Container Corp. v. Franchise Tax Board, 463 U.S.159 (1983)
• Department of Taxation & Finance of New York v. Milhelm Attea & Bros., 512 U.S. 61 (1994)
• D.H. Holmes Co. v. McNamarra, 486 U.S. 24 (1988)
• Dunbar-Stanley Studios v. Alabama, 393 U.S. 537 (1969)
• Fulton Corp. v. Faulkner, 516 U.S. 325 (1996)
• General Motors Corporation v. Tracy, Tax Commissioner of Ohio, 519 U.S. 278 (1997)
• General Trading Company v. State Tax Commissioner, 322 U.S. 325 (1944)
• Geoffrey, Inc. v. South Carolina Tax Commission, 437 S.E. 2d 13 (South Carolina Supreme Court, 1993), cert. denied by U.S. Supreme Court, 114 S.Ct. 50 (1993).
• Goldberg et al v. Sweet, Director of Illinois Department of Revenue, 488 U.S. 252 (1989)
• Halliburton Oil Well Cementing Co. v. Reily, 373 U.S. 64 (1963)
• Itel Containers Int'l v. Huddleston, Commissioner of Revenue of Tennessee, 507 U.S. 60 (1993)
• Japan Line, Ltd. v. County of Los Angeles, 441 U.S. 434 (1979)
• Jefferson County v. Acker, No. 94-6400 (11th Circuit, 1995)
• Leathers, Commisioner of Revenues of Arkansas v. Medlock, et al., 499 U.S. 439 (1991)
• Massachusetts v. U.S., 435 U.S. 444 (1978)
• McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, 496 U.S. 18 (1990)
• McLeod v. J.E. Dilworth Co., 322 U.S. 327 (1944)
• Michelin Tire Corp. v. Wages, 423 U.S. 276 (1976)
• Miller Brothers v. Maryland, 347 U.S. 340 (1954)
• Minneapolis Star v. Minnesota Comm'r of Rev., 460 U.S. 575 (1983)
• National Bellas Hess, Inc. v. Illinois Department of Revenue, 386 U.S. 753 (1967)
• National Credit Union Administration v. First National Bank & Trust Co., No. 96-483 (1998) 
• National Geographic Society v. California Board of Equalization, 430 US 551 (1977)
• Nelson v. Montgomery Ward, 312 US 373 (1941)
• Nelson v. Sears, Roebuck & Co., 312 US 359 (1949)
• New Energy Co. of Indiana v. Limbach, 486 U.S. 269 (1988)
• Nordlinger v. Hahn, 505 U.S. 1 (1992)
• Tax Commission v. Citizen Bandpotawatomi Indian Tribe of Oklahoma, No. 89-1322 (1991)
• Oklahoma Tax Comm'n v. Chickasaw Nation, 515 U.S. 450 (1995)
• Oklahoma Tax Comm'n v. Jefferson Lines, 514 U.S. 175 (1995)
• Quill Corp. v. North Dakota, 504 U.S. 298 (1992)
• Railway Express Agency, Inc. v. Virginia, 358 U.S. 434 (1959)
• Scripto v. Carson, 362 US 207 (1960)
• Spector Motor Service v. O'Connor, 340 U.S. 602 (1951)
• Standard Pressed Steel Co. v. Department of Revenue of Washington, 419 U.S. 560 (1975)
• Swaggart Ministries v. Cal.Bd. of Equalization, 493 U.S. 378 (1990)
• Trinova Corp. v. Michigan Department of Revenue, 498 U.S. 358 (1991)
• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue, 483 US 232 (1987)
• U.S. v New Mexico, 455 U.S. 720 (1982)
• United States Steel Corporation v. Multistate Tax Commission, 434 US 452 (1978)
• Wardair Canada v. Florida Dept. of Revenue, 477 U.S. 1 (1986)
• Williams v. Vermont, 472 U.S. 14 (1985)
• Wisconsin Department of Revenue v. William Wrigley, Jr., Co., 505 U.S. 214 (1992)