Which of the following is not a criteria considered by the Supreme Court when it evaluates the constitutionality of a state tax affecting interstate commerce?

Question

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The amount of the tax alone is not a criteria considered by the Supreme Court when evaluating the constitutionality of a state tax affecting interstate commerce. The other criteria include whether the tax is on an activity that has substantial nexus with the taxing state, whether the taxed business or individual faces the possibility of a double tax in another state, and whether the tax is fairly related to services provided by the taxing state.

Which of the Following Is Not a Criteria Considered by the Supreme