Uniformity Clause

E863824

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

All labels observed (2)

How this entity was disambiguated

Statements (29)

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 ⓘ
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 ⓘ
Article I, Section 8 of the United States Constitution ⓘ
interpretedBy Supreme Court of the United States ⓘ
jurisdiction 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 ⓘ
Commerce Clause ⓘ
Taxing and Spending Clause ⓘ
requires geographical uniformity of federal taxation ⓘ
uniform application of federal taxes across all states ⓘ
scope all states of the United States ⓘ

How these facts were elicited

Referenced by (3)

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

Downes v. Bidwell → constitutionalProvisionDiscussed → Uniformity Clause of Article I, Section 8 of the U.S. Constitution ⓘ
linked to: Uniformity Clause