Which of the Following Is True About Limitation on State

Multiple Choice

Which of the following is true about limitation on state taxation?

A) Taxes imposed by federal government are subject to the limitations imposed by the commerce clause.
B) Sales or use taxes levied by state and local governments on interstate commerce are exempt from the limitations.
C) Taxation distributes the cost of government among those who receive its benefits.
D) The limitations do not apply to property tax and income tax.
E) Interstate commerce is exempt from state and local taxes.