Federal Law on State &Local Tax

Judicial Decisions:

Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977)

Container Corp. v. Franchise Tax Board, 463 U.S. 159 (1983)

Japan Line, Ltd. v. County of Los Angeles, 441 U.S. 434 (1979)

Quill Corp. v. North Dakota, 504 U.S. 298 (1992)

Wisconsin Department of Revenue v. William Wringley, Jr., Co., 505 U.S. 214 (1992)

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.

Statutes:

McCarran-Ferguson Act, 15 U.S.C. 1011 Congress authorizes states to tax insurance companies.

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.