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Constitutional Law-Exports-Immunity From State Taxation, Paul E. Anderson S.Ed.

Michigan Law Review

Article 1, section 10 of the Constitution provides, "No State shall, without the consent of Congress, lay any imposts or duties on imports or exports . . . . " This clause places a limitation on state taxing power. The basic problem is to determine at what point goods in the process of being manufactured and prepared for foreign shipment become exports. If the goods are found to be exports, they are immune to state taxation. Two recent Supreme Court decisions have dealt with this question in an attempt to lay down a general rule applicable to future situations. Because …