Indeed, were that to be the case, we could not, for example, dismiss successive taxation of the extraction, sale, and income from the sale of coal as consistent with the Commerce Clause's prohibition against multiple taxation.
12.
The government negotiators were drawn to agree upon the need for a benchmarked programme of liberalisation of regional trade, regional arrangements for avoidance of multiple taxation, a transparent mechanism for settlement of commercial disputes, as well as harmonisation of standards and quality.
13.
The multiple taxation placed upon interstate commerce by such a confluence of taxes is not a structural evil that flows from either tax individually, but it is rather the " accidental incident of interstate commerce being subject to two different taxing jurisdictions ."
14.
See Goldberg, 488 U . S ., at 264 ( " To the extent that other States'telecommunications taxes pose a risk of multiple taxation, the credit provision contained in the ( t ) ax ( a ) ct operates to avoid actual multiple taxation " ).
15.
See Goldberg, 488 U . S ., at 264 ( " To the extent that other States'telecommunications taxes pose a risk of multiple taxation, the credit provision contained in the ( t ) ax ( a ) ct operates to avoid actual multiple taxation " ).
16.
The tax also presents the danger of multiple taxation, Jefferson claimed, because any other State through which a bus travels while providing the services sold in Oklahoma will be able to impose taxes of their own upon Jefferson or its passengers for use of the roads.
17.
After Jefferson filed for bankruptcy, petitioner, Oklahoma Tax Commission, filed proof of claims for the uncollected taxes, but the Bankruptcy Court found that the tax was inconsistent with the Commerce Clause in that it imposed an undue burden on interstate commerce and presented a danger of multiple taxation.
18.
Also he says that he eliminates all multiple taxation ( including the social security tax, death tax, gift tax, taxes on reselling used consumer goods, dividends, etc . ), but taxing the earned income of workers and not giving businesses a deduction for labor would be a multiple tax.
19.
The taxpayer argues that anything but a Central Greyhound mileage apportionment by State will expose it to the same threat of multiple taxation assumed to exist in that case : further taxation, that is, of some portion of the value already taxed, though not under a statute in every respect identical to Oklahoma's.
20.
Although the sale with partial delivery cannot be duplicated as a taxable event in any other State, and multiple taxation under an identical tax is thus precluded, is there a possibility of successive taxation so closely related to the transaction as to indicate potential unfairness of Oklahoma's tax on the full amount of sale?
