State Taxation
/ˈsteɪt ˌtæk.səˈteɪ.ʃən/
Definitions
- (n.) The power and process by which a U.S. state government imposes taxes on individuals, businesses, and transactions within its jurisdiction.
State taxation varies significantly depending on the state's statutes and constitutional constraints.
Forms
- state taxation
Related terms
See also
Commentary
State taxation is distinct from federal taxation and is governed by state laws subject to constitutional limits; drafters should note the interplay with the Commerce Clause and due process requirements.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.