Indiana Imposes a One Percent Property Tax on Grocery Stores

Multiple Choice

Indiana imposes a one percent property tax on grocery stores built before 1970 and a five percent property tax on grocery stores built after 1970. The different tax rates are probably:

A) unconstitutional; they violate the commerce clause protection of interstate commerce
B) constitutional; they do not violate the commerce clause protection of interstate commerce
C) unconstitutional; they violate the right of Congress to regulate interstate and intrastate commerce
D) unconstitutional; they violate the equal protection clause of the Fourteenth Amendment
E) none of the other choices