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Navigating Public Law 86-272: A modern interpretation
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor unpack the complexities of Public Law 86-272, a federal statute enacted in 1959 to shield businesses from state income tax when their sole activity within a state is soliciting orders for tangible personal property. The conversation explores the law's origins, historical context, its continued relevance in state tax litigation, and the MTC's evolving guidance regarding internet-based activities. Chelsea and Jeremy conclude the discussion by reviewing recent legal battles over the law in…
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