Uniformity Clause

E863824

constitutional provision tax law principle

The Uniformity Clause is a provision in the U.S. Constitution that requires federal taxes and duties to be applied uniformly across all states.

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All labels observed (2)

Label	Occurrences
Uniformity Clause canonical	1
Uniformity Clause of Article I, Section 8 of the U.S. Constitution	1

Predicate	Object
instanceOf	constitutional provision ⓘ tax law principle ⓘ
appliesTo	duties ⓘ excises ⓘ federal taxes ⓘ imposts ⓘ indirect taxes ⓘ
category	United States constitutional clauses ⓘ United States constitutional tax law NERFINISHED ⓘ
constitutionalText	"all Duties, Imposts and Excises shall be uniform throughout the United States" ⓘ
distinctFrom	state uniformity requirements in state constitutions ⓘ
doesNotApplyTo	direct taxes apportioned by population ⓘ
ensures	federal tax laws operate with the same rules in every state ⓘ no state is singled out for higher federal duties ⓘ
foundIn	Article I of the United States Constitution NERFINISHED ⓘ Article I, Section 8 of the United States Constitution NERFINISHED ⓘ
interpretedBy	Supreme Court of the United States ⓘ
jurisdiction	United States government ⓘ surface form: United States federal government
legalEffect	invalidates non-uniform federal tax schemes among states ⓘ
levelOfGovernment	federal ⓘ
partOf	United States Constitution ⓘ
purpose	to ensure equal treatment of states in federal tax laws ⓘ to prevent discriminatory federal taxation among states ⓘ
relatedTo	Apportionment Clause NERFINISHED ⓘ Commerce Clause NERFINISHED ⓘ Taxing and Spending Clause NERFINISHED ⓘ
requires	geographical uniformity of federal taxation ⓘ uniform application of federal taxes across all states ⓘ
scope	all states of the United States ⓘ

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

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

Downes v. Bidwell → constitutionalProvisionDiscussed → Uniformity Clause ⓘ

this entity surface form: Uniformity Clause of Article I, Section 8 of the U.S. Constitution