Law360 (October 7, 2020, 6:43 PM EDT) -- A tax imposed on imports by the U.S. Virgin Islands is unconstitutional because there wasn't a corresponding tax on locally produced items, giving an unfair advantage to goods made in the territory, the Third Circuit said Wednesday.
The Virgin Islands government's failure to assess an excise tax on locally manufactured goods in the same way it subjected imported goods to the tax violates the U.S. Constitution's commerce clause, the Third Circuit said in an unpublished opinion.
The disparity gave an edge to local manufacturers over nonlocal producers, which is prohibited by the commerce clause, the appellate court said. It affirmed a...
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