Which of the following state taxes is unconstitutional:
a. Hawaii imposed a 20 percent tax on all alcoholic beverages except for local products
b. Michigan exempted from state income taxes the retirement benefits paid to state employees, but taxed all other retirement income, such as retired federal government employees' benefits
c. North Dakota imposed state sales taxes on out-of-state firms doing mail-order business with North Dakota residents
d. all of the other specific choices are unconstitutional
e. none of the other specific choices are unconstitutional
Question 2
Which of these state taxes are likely to be constitutional?
a. a five cent a bottle tax imposed by Georgia on all beer except beer brewed in Georgia
b. an income tax applied to all Illinois residents' income except retirement income paid by the state to former employees of Illinois now living in the state
c. a tax imposed by Ohio on all trucks that carry goods on Ohio roads; Ohio trucks do not have to pay the tax because they buy license plates in the state
d. all of the other choices
e. none of the other choices
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