The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.
In a distinct line of cases beginning in the 19th century, the Supreme Court relied on the Tenth Amendment to find that states (and related parties) were immune from certain federal taxes.1 Footnote
This “intergovernmental tax immunity” doctrine traces its origin to the holding in McCulloch v. Maryland that the Supremacy Clause barred Maryland from taxing the Second Bank of the United States. See 17 U.S. (4 Wheat.) 316, 436 (1819) ; see also Massachusetts v. United States, 435 U.S. 444, 454 (1978) . For example, in Collector v. Day , the Court held that an otherwise valid income tax could not, consistent with the Tenth Amendment, be levied upon the official salaries of state officers.2 Footnote
78 U.S. (11 Wall.) 113, 124 (1871) , overruled by Graves v. New York ex rel. O’Keefe, 306 U.S. 466, 486 (1939) ; see also, e.g., Pollock v. Farmers’ Loan & Tr. Co., 157 U.S. 429 (1895) , overruled by South Carolina v. Baker, 485 U.S. 505 (1988) ; New York v. United States, 326 U.S. 572 (1946) .
In the 20th century, the Supreme Court overturned Collector v Day 3 Footnote
Graves , 306 U.S. at 486 . and limited much of this doctrine, although it may retain some vitality as to federal taxes directly imposed on states.4 Footnote
See generally Baker , 485 U.S. at 523–24 (summarizing modern doctrine). (The doctrine of intergovernmental tax immunity is explained within the Constitution Annotated’s discussion of Congress’s taxing power.5 Footnote
See ArtI.S8.C1.1.5 The Intergovernmental Tax Immunity Doctrine. )
Footnotes 1 This “intergovernmental tax immunity” doctrine traces its origin to the holding in McCulloch v. Maryland that the Supremacy Clause barred Maryland from taxing the Second Bank of the United States. See 17 U.S. (4 Wheat.) 316, 436 (1819) ; see also Massachusetts v. United States, 435 U.S. 444, 454 (1978) . 
2 78 U.S. (11 Wall.) 113, 124 (1871) , overruled by Graves v. New York ex rel. O’Keefe, 306 U.S. 466, 486 (1939) ; see also, e.g., Pollock v. Farmers’ Loan & Tr. Co., 157 U.S. 429 (1895) , overruled by South Carolina v. Baker, 485 U.S. 505 (1988) ; New York v. United States, 326 U.S. 572 (1946) . 3 Graves , 306 U.S. at 486 . 4 See generally Baker , 485 U.S. at 523–24 (summarizing modern doctrine). 5 See ArtI.S8.C1.1.5 The Intergovernmental Tax Immunity Doctrine.
