For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have...more
In August, the member states of the Multistate Tax Commission (MTC) voted unanimously to formally adopt revisions to its “Statement of Information Concerning Practices of Multistate Tax Commission and Supporting States Under...more