Indirect Tax Clause of the United States Constitution
E863823
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.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Indirect Tax Clause of the United States Constitution canonical | 1 |
| United States constitutional tax law | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T10430595 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Indirect Tax Clause of the United States Constitution Context triple: [Direct Tax Clause of the United States Constitution, distinguishedFrom, Indirect Tax Clause of the United States Constitution]
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A.
Direct Tax Clause of the United States Constitution
The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
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B.
The Same Subject Continued: Concerning the General Power of Taxation
"The Same Subject Continued: Concerning the General Power of Taxation" is the subtitle of Federalist No. 31, an essay by Alexander Hamilton arguing for the necessity and scope of the federal government's authority to levy taxes under the proposed U.S. Constitution.
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C.
United States taxation and revenue case law
United States taxation and revenue case law comprises judicial decisions that interpret and apply federal and state tax statutes, regulations, and constitutional provisions, shaping how taxes are assessed, collected, and disputed in the United States.
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D.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
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E.
Indian Commerce Clause
The Indian Commerce Clause is a provision of the U.S. Constitution granting Congress exclusive authority to regulate trade and affairs with Native American tribes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Indirect Tax Clause of the United States Constitution Target entity description: 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.
-
A.
Direct Tax Clause of the United States Constitution
The Direct Tax Clause of the United States Constitution is a provision that restricts the federal government from imposing direct taxes unless they are apportioned among the states according to population.
-
B.
The Same Subject Continued: Concerning the General Power of Taxation
"The Same Subject Continued: Concerning the General Power of Taxation" is the subtitle of Federalist No. 31, an essay by Alexander Hamilton arguing for the necessity and scope of the federal government's authority to levy taxes under the proposed U.S. Constitution.
-
C.
United States taxation and revenue case law
United States taxation and revenue case law comprises judicial decisions that interpret and apply federal and state tax statutes, regulations, and constitutional provisions, shaping how taxes are assessed, collected, and disputed in the United States.
-
D.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
E.
Indian Commerce Clause
The Indian Commerce Clause is a provision of the U.S. Constitution granting Congress exclusive authority to regulate trade and affairs with Native American tribes.
- F. None of above. chosen
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 ⓘ |
| 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 ⓘ |
| 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
ⓘ
linked to:
United States of America
|
| languageIncludes | "all Duties, Imposts and Excises shall be uniform throughout the United States" ⓘ |
| legalSystem | United States federal law ⓘ |
| limits | Congressional power to impose non-uniform indirect taxes ⓘ |
| locatedInSection | Article I, Section 8 of the United States Constitution ⓘ |
| partOf |
Article I of the United States Constitution
ⓘ
United States Constitution ⓘ |
| purpose | to ensure equal treatment of states in indirect federal taxation ⓘ |
| relatedTo |
Taxing and Spending Clause
ⓘ
Uniformity Clause ⓘ |
| 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 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Indirect Tax Clause of the United States Constitution Description of subject: 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.
Referenced by (2)
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
ⓘ
linked to: Indirect Tax Clause of the United States Constitution