Question

Which of the following is nota criteria considered by the Supreme Court when it evaluates the constitutionality of a state tax affecting interstate commerce?
A. whether the tax is on an activity that has substantial nexus with the taxing state
B. the amount of the tax
C. whether the taxed business or individual faces the possibility of a double tax in another state
D. whether the tax is fairly related to services provided by the taxing state

Answer

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