The Home Port Doctrine is a principle of United States law resulting from the Foreign Commerce Clause of the Constitution.[1][2] It establishes that no state or local government can impose a property tax on commerce having its home port in another country as no taxable situs exists. Thus, ships with foreign registration are tax exempt except for port fees. As a result of this doctrine, the United States has no merchant ships with U.S registration.
References
edit- ^ Crilly, James E. (1961). "Constitutional Law: State Taxation of Foreign Aircraft Used in Foreign Commerce". California Law Review. 49 (5): 968–974. doi:10.2307/3479069. ISSN 0008-1221. JSTOR 3479069.
- ^ Caldwell, Barbara (2021). "Recent Decision". Vanderbilt Journal of Transnational Law. 20 (2): 365.
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