Indirect Tax Clause of the United States Constitution

E863823

constitutional clause taxation provision

The Indirect Tax Clause of the United States Constitution authorizes Congress to levy duties, imposts, and excises that are uniform throughout the United States, forming the basis for many federal consumption and transactional taxes.

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All labels observed (1)

Label	Occurrences
Indirect Tax Clause of the United States Constitution canonical	1

Statements (35)

Predicate	Object
instanceOf	constitutional clause ⓘ taxation provision ⓘ
appliesTo	indirect taxes ⓘ taxes on transactions and consumption rather than on property or capitation ⓘ
authorizes	Congress to levy duties ⓘ Congress to levy excises ⓘ Congress to levy imposts ⓘ
bindingOn	federal legislature ⓘ
constitutionalCategory	fiscal powers of Congress ⓘ
contrastsWith	Direct Tax Clause of the United States Constitution NERFINISHED ⓘ
distinguishes	indirect taxes from direct taxes for constitutional purposes ⓘ
formsBasisFor	federal consumption taxes ⓘ federal excise taxes ⓘ federal transactional taxes ⓘ
governs	geographic distribution of indirect federal taxes ⓘ
grantsPowerTo	United States Congress NERFINISHED ⓘ
hasLegalEffectOn	federal revenue measures ⓘ federal tax legislation ⓘ
historicalContext	adopted with the original Constitution in 1787 ⓘ
imposesCondition	uniformity requirement for indirect taxes ⓘ
influences	design of federal excise taxes on goods and services ⓘ
interpretedBy	Supreme Court of the United States ⓘ
jurisdiction	United States of America ⓘ surface form: United States
languageIncludes	"all Duties, Imposts and Excises shall be uniform throughout the United States" ⓘ
legalSystem	United States federal law NERFINISHED ⓘ
limits	Congressional power to impose non-uniform indirect taxes ⓘ
locatedInSection	Article I, Section 8 of the United States Constitution NERFINISHED ⓘ
partOf	Article I of the United States Constitution NERFINISHED ⓘ United States Constitution ⓘ
purpose	to ensure equal treatment of states in indirect federal taxation ⓘ
relatedTo	Taxing and Spending Clause NERFINISHED ⓘ Uniformity Clause NERFINISHED ⓘ
requires	that duties be uniform throughout the United States ⓘ that excises be uniform throughout the United States ⓘ that imposts be uniform throughout the United States ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Direct Tax Clause of the United States Constitution → distinguishedFrom → Indirect Tax Clause of the United States Constitution ⓘ