U.S. Constitution, Article I — The Legislative Branch, Section 8, Clause 1
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
Notes
Allows Congress to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States. Requires all duties, imposts and excises to be uniform throughout the United States, so they cannot vary from one state to another.
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