[Verse 1] States want taxes from every corporation But the Constitution sets the foundation Due Process Clause demands a nexus clear Before they can collect what they hold dear Physical presence once ruled the game Till Wayfair shifted who bears the blame [Chorus] Four-part test from Complete Auto Transit Substantial nexus, fairly related, can't ban it Non-discriminatory, fairly apportioned too Commerce Clause protection coming through Nexus, fairness, no discrimination Constitutional limits across the nation [Verse 2] South Dakota versus Wayfair broke the mold Economic nexus, new story told Two hundred thousand or hundred thousand sales Physical presence rule finally fails Online commerce couldn't hide away Economic activity marks the day [Chorus] Four-part test from Complete Auto Transit Substantial nexus, fairly related, can't ban it Non-discriminatory, fairly apportioned too Commerce Clause protection coming through Nexus, fairness, no discrimination Constitutional limits across the nation [Bridge] Public Law eighty-six dash two-seven-two Protects solicitation, nothing else will do Tangible personal property sales alone Safe harbor keeps you in the zone Dormant Commerce Clause strikes down Taxes that favor the hometown [Verse 3] Interstate commerce needs breathing room Discriminatory taxes spell their doom Equal treatment for the out-of-state Constitutional balance seals their fate Federal oversight keeps states in check Commerce flows without the wreck [Chorus] Four-part test from Complete Auto Transit Substantial nexus, fairly related, can't ban it Non-discriminatory, fairly apportioned too Commerce Clause protection coming through Nexus, fairness, no discrimination Constitutional limits across the nation [Outro] Due Process, Commerce Clause combined Constitutional boundaries well-defined State taxation power has its place But federal limits set the pace
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