Cite as: 507 U. S. 60 (1993)
Syllabus
tic taxation, in contrast to the regulatory scheme for customs bonded warehouses, which pre-empts most state taxes on warehoused goods, see, e. g., McGoldrick v. Gulf Oil Corp., 309 U. S. 414. Nor is the scheme so pervasive that it demonstrates a federal purpose to occupy the field of container regulation and taxation. The precise federal policy regarding promotion of container use is satisfied by a limited proscription against taxes that are imposed upon or discriminate against the containers' importation. Pp. 69-71. (c) The tax does not violate the Foreign Commerce Clause under Japan Line's three-part test. First, as concluded by the State Supreme Court and accepted by Itel, the tax satisfies the Domestic Commerce Clause test of Complete Auto Transit, Inc. v. Brady, 430 U. S. 274, 279. This conclusion confirms both the State's legitimate interest in taxing the transaction and the absence of an attempt to interfere with the free flow of commerce. Second, the tax does not create a substantial risk of multiple taxation implicating foreign commerce concerns because Tennessee is simply taxing a discrete transaction occurring within the State. Tennessee need not refrain from taxing a transaction merely because it is also potentially subject to taxation by a foreign sovereign. Moreover, Tennessee reduces, if not eliminates, the risk of multiple taxation by crediting against its own tax any tax paid in another jurisdiction on the same transaction. Third, the tax does not prevent the Federal Government from speaking with one voice when regulating commercial relations with foreign governments. The tax creates no substantial risk of multiple taxation, is consistent with federal conventions, statutes and regulations, and does not conflict with international custom. Pp. 71-76. (d) The tax does not violate the Import-Export Clause under the test announced in Michelin Tire Corp. v. Wages, 423 U. S. 276, 285-286. Because Michelin's first component mirrors the Japan Line one voice requirement, and its third component mirrors the Complete Auto requirements, these components are satisfied for the same reasons the tax survives Commerce Clause scrutiny. Michelin's second component— ensuring that import revenues are not being diverted from the Federal Government—is also met because Tennessee's tax is neither a tax on importation or imported goods nor a direct tax on imports and exports in transit within the meaning of Richfield Oil Corp. v. State Bd. of Equalization, 329 U. S. 69, 78-79, 84. Pp. 76-78. 814 S. W. 2d 29, affirmed.
Kennedy, J., delivered the opinion of the Court, in which Rehnquist, C. J., and White, Stevens, O'Connor, Souter, and Thomas, JJ., joined, and in all but Parts IV and V of which Scalia, J., joined. Scalia, J., filed
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