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All of the following include examples of federal limitations placed on State and local taxing powers EXCEPT

Athe taxing of interstate and foreign commerce.
Bthe taxing of the federal government and its agencies.
Cthe Due Process Clause.
Dthe taxing of cigarettes and alcohol.

Verified Answer :

The correct answer for this option is D) the taxing of cigarettes and alcohol.
All of the following include examples of federal limitations placed on State and local taxing powers EXCEPT  the taxing of cigarettes and alcohol.