From Chapter: Power to Tax and Spend What did the Supreme Court hold in United States v. United States Shoe Corporation (1998)? |
The Court held that the Harbor Maintenance Tax (HMT), part of a federal law for the maintenance and development of harbors for shipping, violated the Export Clause which prohibits any tax on exports from the U.S. The Court held the HMT was a tax rather than a permissible user fee. |