CMI - Sales Tax School 2 Exam with all Correct & 100% Verified
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1. Commerce
-Twofold nature - aflrmative grant of power to Congress "explicit",
Clause
"dormant" or "negative" commerce clause "implied"
Attributes
-Congress shall regulate interstate commerce "explicit"
-States cannot unduly burden interstate commerce "implied"
-Aflrmative grant of power to Congress
-No mention of a restriction on state powers
-No mention of taxation
-Interstate commerce clause/foreign commerce clause/Indian commerce
clause
-The Commerce Clause does not prohibit discrimination in favor of
interstate commerce.
2. Commerce
Clause (Article Congress SHALL (mandatory) have power... to regulate commerce with
1, foreign Nations, and among the several States, and with the Indian
Section 8) Tribes.
3. Due
Process Prohibit the deprivation of "life, liberty, or property" by federal and state
Clause govern-ments, respectively, without due process of law.
14th
Amendmen
t
4. 4 prong test 1) Substantial nexus
2) Fairly apportioned - internally/externally consistent
3) Does not discriminate
4) Fairly related to the services provided by the state
5. Import/
Export
Clause 6. Equal Protection Clause
, CMI - Sales Tax School 2 Exam with all Correct & 100% Verified
Answers |Actual Complete Exam |Already Graded A+
-Prohibits discrimination
against imports
-Prohibits taxation while in
transit
-Prohibits interference with
"one voice"
-Does not prevent
nondiscriminatory taxes
on imported property that
is not in transit
nor shall any state... deny to
any person within its
jurisdiction the equal
protection of the laws -
Rational relationship
standard (rational basis
test) - Equal Protection
, CMI - Sales Tax School 2 Exam with all Correct & 100% Verified
Answers |Actual Complete Exam |Already Graded A+
Clause requires a state to attord equal protection of its laws to all persons
who are similarly situated.
7. First Amendment Congress and States shall make no law respecting an establishment
of religion,
or prohibiting the free exercise thereof; or abridging the freedom of
speech, or of the press; or the right of the people peaceably to assemble,
and to petition the Government for a redress of grievances.
8. Establishme Prohibits government from passing laws that result in government
nt Clause - sponsorship of religion.
First
Amendment
A First Amendment provision that prohibits government from interfering
9. Free
with the practice of religion.
Exercise
Clause -
First
Amendme
nt
10. Speech and Press Protects the free and open expression of ideas.
Clause - First
Amendment
11. Ethics - Webster's Branch of philosophy dealing with values relating to human conduct,
with respect
definition to the rightness and wrongness of certain actions and to the goodness and
badness of the motives and ends of such actions.
12. Ethics - consensus of expert opinion as to the necessity of professional standards
Black's Law
Definition
13. Ethics - Aristotle Practical wisdom.
Answers |Actual Complete Exam |Already Graded A+
1. Commerce
-Twofold nature - aflrmative grant of power to Congress "explicit",
Clause
"dormant" or "negative" commerce clause "implied"
Attributes
-Congress shall regulate interstate commerce "explicit"
-States cannot unduly burden interstate commerce "implied"
-Aflrmative grant of power to Congress
-No mention of a restriction on state powers
-No mention of taxation
-Interstate commerce clause/foreign commerce clause/Indian commerce
clause
-The Commerce Clause does not prohibit discrimination in favor of
interstate commerce.
2. Commerce
Clause (Article Congress SHALL (mandatory) have power... to regulate commerce with
1, foreign Nations, and among the several States, and with the Indian
Section 8) Tribes.
3. Due
Process Prohibit the deprivation of "life, liberty, or property" by federal and state
Clause govern-ments, respectively, without due process of law.
14th
Amendmen
t
4. 4 prong test 1) Substantial nexus
2) Fairly apportioned - internally/externally consistent
3) Does not discriminate
4) Fairly related to the services provided by the state
5. Import/
Export
Clause 6. Equal Protection Clause
, CMI - Sales Tax School 2 Exam with all Correct & 100% Verified
Answers |Actual Complete Exam |Already Graded A+
-Prohibits discrimination
against imports
-Prohibits taxation while in
transit
-Prohibits interference with
"one voice"
-Does not prevent
nondiscriminatory taxes
on imported property that
is not in transit
nor shall any state... deny to
any person within its
jurisdiction the equal
protection of the laws -
Rational relationship
standard (rational basis
test) - Equal Protection
, CMI - Sales Tax School 2 Exam with all Correct & 100% Verified
Answers |Actual Complete Exam |Already Graded A+
Clause requires a state to attord equal protection of its laws to all persons
who are similarly situated.
7. First Amendment Congress and States shall make no law respecting an establishment
of religion,
or prohibiting the free exercise thereof; or abridging the freedom of
speech, or of the press; or the right of the people peaceably to assemble,
and to petition the Government for a redress of grievances.
8. Establishme Prohibits government from passing laws that result in government
nt Clause - sponsorship of religion.
First
Amendment
A First Amendment provision that prohibits government from interfering
9. Free
with the practice of religion.
Exercise
Clause -
First
Amendme
nt
10. Speech and Press Protects the free and open expression of ideas.
Clause - First
Amendment
11. Ethics - Webster's Branch of philosophy dealing with values relating to human conduct,
with respect
definition to the rightness and wrongness of certain actions and to the goodness and
badness of the motives and ends of such actions.
12. Ethics - consensus of expert opinion as to the necessity of professional standards
Black's Law
Definition
13. Ethics - Aristotle Practical wisdom.
