Article 100 — Directives on Taxation

1. In exercising their taxing powers, Sates and the Federal Government shall ensure that any tax is related to the source of revenue taxed and that it is determined following proper considerations. 2. They shall ensure that the tax does not adversely affect their relationship and that the rate and amount of taxes shall be commensurate with services the taxes help deliver. 3. Neither States nor the Federal Government shall levy and collect taxes on each other’s property unless it is a profit-making enterprise.