Comment: You Pose a Good Question

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You Pose a Good Question

I based my opinion on an explanation of the Uniformity Clause here ( see: ).

and this article dealing with Obamacare here (see: )

The reason the word "taxes" is included in Article 1, Section 8, Clause 1 (Tax and Spend Clause) is simply to give the government the authority to raise revenue through taxation. Taxation in this context falls under two main categories: direct and indirect taxes.

A direct tax (also known as a pole or capitation tax) is a tax on a person and his/her property, real or personal regardless of any activity such as engaging in commerce or doing nothing at all.

An indirect tax is a tax on duties, imposts and excises.

The court ruled the shared responsibility payment is not a direct tax (see page 41, SCOTUS Ruling ACA.pdf at ).

If a tax is not a direct tax its only other possible classification is an indirect tax. Although the court did not say explicitly say the shared responsibility payment is an indirect tax, it has to be by default. Since the shared responsibility payment falls within the category of indirect taxes it must meet the conditions of The Uniformity Clause ("but all Duties, Imposts and Excises shall be uniform throughout the United States." )