A more thorough explanation:

The original-package doctrine is a principle in constitutional law that states that imported goods are exempt from state taxation as long as they are unsold and remain in the original packaging.

For example, if a company imports a shipment of shoes from another country and those shoes are still in their original packaging, the state cannot tax them until they are sold.

However, in 1976, the Supreme Court abolished this doctrine and ruled that states can tax imported goods if the tax is nondiscriminatory. This means that states can tax imported goods as long as they do not discriminate in favor of domestic goods.

For instance, if a state imposes a tax on all shoes sold within its borders, it cannot exempt domestically produced shoes from the tax while imposing it on imported shoes.

The Import-Export Clause in the US Constitution's Article I, Section 10, Clause 2 prohibits states from taxing imports or exports. The Supreme Court has interpreted this clause broadly, allowing states to tax imports as long as the tax is not discriminatory.

Overall, the original-package doctrine and the Import-Export Clause aim to prevent states from unfairly taxing imported goods and protect the free flow of commerce across state borders.