Congress has host of powers: can delegate rule making power to an executive or administrative agency in designated areas, legislative, commerce, taxing, spending, war and defense, investigatory, property, imminent domain, admiralty, bankruptcy, postal, copyright and patent, speech and debate, civil war amendments
Taxing power- a congressional act purporting to be a tax is valid exercise of taxing power if the act actually raised a tax (objective) or was supposed to raise a tax (subjective)
Congress can use taxing power to achieve regulatory effect as long as congress has the authority to regulate the activity taxed
State taxation of interstate commerce- permissible so long as the tax does not discriminate or unduly burden interstate commerce
requirements for state tax on interstate commerce to be valid: substantial nexus between activity taxed and the taxing state; tax must be fairly apportioned; tax must not discriminate against interstate commerce; tax must be fairly related to the services provided by the taxing state
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Commerce clause- gives congress the power to regulate channels of interstate commerce (highways, waterways, and air traffic), instrumentalities of interstate commerce (cars, ships, and airplanes)m and activities that have a "substantial economic effect" on interstate commerce
Substantial effects test: congress must prove that the regulated activity is economic in nature and that the regulated activity (cumulatively throughout nation) has a substantial effect on commerce
States may regulate local transactions affecting interstate commerce so long as congress has not enacted legislation in this area
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