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 California, New York, and New Jersey, and exploring what these cases mean for the future of PL 86-272. Tune in to find out how Jeremy returns to his favorite nontax tradition of overrated/underrated! Questions or comments? Email us at [email protected]. Subscribe for regular updates from stateandlocaltax.com.