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commerce clause
(redirected from State Taxation of Nondomiciliary Corporations)

   Also found in: Legal, Wikipedia 0.01 sec.

commerce clause

In the Constitution of the United States (Article I, section 8), the clause that authorizes Congress “To regulate Commerce with foreign Nations, and among the several States, and with Indian Tribes.” It is the legal foundation of much of the U.S. government's regulatory authority. See also interstate commerce.



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