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Constitutional Law • The Supremacy Clause
CONLAW#044
Legal Definition
No. A state may not tax or regulate federal government activity due to inter-governmental immunity. It is unconstitutional to compel payment of a state tax out of the federal treasury. States may not regulate the federal government or its agents while performing their federal functions. Note that the federal government never needs to comply with state pollution control laws.
Plain English Explanation
A state government cannot tax or regulate the federal government. This is because the federal government is immune from state control. It is unconstitutional for a state to take money from the federal treasury through taxes. States also cannot regulate how the federal government or federal employees do their work. For example, the federal government never has to follow state pollution laws.
Hypothetical
Hypo 1: The state of Hypofornia decides to impose a tax on all vehicles to reduce pollution. Bob, a federal employee, drives a federal government-owned car for his job duties. Hypofornia tries to tax Bob's federal car. Result: Hypofornia cannot impose this tax on Bob's federal car because it's used for federal government purposes. This would violate the rule against taxing federal activities, protecting Bob's car from state taxation.
Hypo 2: New Hypoland passes a regulation requiring all buildings to follow new energy efficiency guidelines. Sam, who manages a federal building in New Hypoland, is told his building must comply. Result: New Hypoland cannot enforce this regulation on Sam's federal building. The federal building operates under federal rules, not state regulations, preserving its inter-governmental immunity.
Hypo 2: New Hypoland passes a regulation requiring all buildings to follow new energy efficiency guidelines. Sam, who manages a federal building in New Hypoland, is told his building must comply. Result: New Hypoland cannot enforce this regulation on Sam's federal building. The federal building operates under federal rules, not state regulations, preserving its inter-governmental immunity.
