To Help Stimulate Jobs in Its Wine Industry, New York

Multiple Choice

To help stimulate jobs in its wine industry, New York does not tax New York wines but taxes other wines $1 per bottle. This tax is:

A) a constitutional control on intrastate business
B) constitutional, so long as it is not shown to impede foreign trade
C) constitutional because New York state interests outweigh other states' interests
D) unconstitutional because it violates the Necessary and Proper Clause
E) unconstitutional because it violates the Commerce Clause