The Home Port Doctrine is a principle of United States law resulting from the Foreign Commerce Clause of the Constitution. It establishes that no state or local government can impose a property tax on commerce having its home port in another country as no taxable situs exists.
The Home Port Doctrine is based on the principle established by the Foreign Commerce Clause of the US Constitution. This doctrine asserts that no state or local government can impose a property tax on commerce having its central hub outside the country.