Simple English definitions for legal terms

original-package doctrine

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A quick definition of original-package doctrine:

The original-package doctrine is a rule that says imported goods can't be taxed by states as long as they are still in their original packaging and haven't been sold yet. However, in 1976, the Supreme Court said that states can tax imported goods as long as the tax is fair and doesn't favor domestic goods. This rule is part of the Import-Export Clause in the Constitution, which says that states can't tax imports or exports.

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.

original market | original precedent


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yay pookie! congrats!
omg this guy on the deposition is screamingggg
And congrats!!!!!!<3
like it's crazy
i've heard great things about UVA! I visited upenn and hated it so much / felt so uncomfy there and the starbucks by campus got robbed while i was there waiting for my tour to start lol
@OptimisticOutlier That sounds terrible, I'm sorry you had to experience that lol. Can I ask what made you feel uncomfortable? Like the sketchy vibes of the city or like the camp\us itself etc.?
penn is in a nice area
right next to drexel
it was campus itself, honestly i can't explain what it actually is. I felt the same way when I was touring schools for undergrad, pretty much pulled up to upenn and told my mom i knew i didn't like it and didn't need to take the tour lol
would argue with the nice area piece lol i think all of philly is kinda scary, someone pulled a gun on my team while we were down for a football game at upenn and walking around at night
but that said, i'm pretty happy i moved to pa after school and i know lots of people love upenn!
dear god is that sketchy
definetly safer than how its being described
people are absolutely crwzy
yeah yeah will 10000% agree i've had like bad outlier experiences lol
u are the optimistic outlier after all
how do i tell my boss im quitting and need to take off on monday (visiting ND on monday to meet with dean and check the vibes, was gonna put in my 2 weeks regardless
i luv being an art hoe snob
believe it or not i didn’t miss any calls
Lol all of philly is a dumpster fire
Yet i am moving there for law school in 14 days lol
@OptimisticOutlier: congratulations!!!
I live in that area. It isn't bad at all
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