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39. May the state collect this tax on the lease of office space in the state by the United States Social Security Administration?
A state law imposes a tax on all leases of real estate. The tax is calculated on gross rent and is imposed on the lessee at the beginning of each lease term.
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A is incorrect. The tax on the lessee is rationally related to the collection of revenue and to imposing tax burdens on the possessor of property. The issue here is not whether the tax passes the appropriate level of judicial scrutiny, but rather, whether a state may directly impose a tax on the federal government or its agencies, which it may not.
C is incorrect. The Social Security Administration is an agency of the federal government, regardless of whether it has independence from the President. Thus, the state may not impose the tax in question.
D is incorrect. Taxes imposed by a state directly on the federal government are invalid, even where those taxes are nondiscriminatory.