[Verse 1] When states want to tax across their lines There are rules they must follow, constitutional designs Due Process says you need a nexus that's real A connection to the state that makes the tax deal [Chorus] Four parts to test when Commerce flows Substantial nexus, that's how it goes Fairly related to services received Non-discriminatory, fairly conceived Complete Auto Transit shows the way Constitutional limits every day [Verse 2] Back in twenty-eighteen, Wayfair changed the game Economic nexus now, physical's not the same Sales tax reaches far when revenue's high Two hundred thousand or transactions that fly [Chorus] Four parts to test when Commerce flows Substantial nexus, that's how it goes Fairly related to services received Non-discriminatory, fairly conceived Complete Auto Transit shows the way Constitutional limits every day [Verse 3] Public Law eighty-six, two-seven-two protects Soliciting tangible goods, that's what it affects Just taking orders for products you can hold Safe harbor from state tax, story that's been told [Bridge] Dormant Commerce Clause stands guard Against discrimination, it hits hard States can't favor their own over others Interstate commerce, we're all brothers [Verse 4] Fairly apportioned is the final test Internal consistency passes best Can't tax the same income twice around Constitutional limits keep states bound [Chorus] Four parts to test when Commerce flows Substantial nexus, that's how it goes Fairly related to services received Non-discriminatory, fairly conceived Complete Auto Transit shows the way Constitutional limits every day [Outro] Due Process, Commerce Clause combined Keep state taxation well-defined Nexus and fairness, that's the key Constitutional tax law, now you see
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