State Tax Notes, 9/5/19 |
Meanwhile, issues continue to grow including exactly how to interpret P.L. 86-272 in the modern era with new ways of doing business.
I've got an article in State Tax Notes about this law and its issues and recent developments. I was hoping not to have to consider even writing this article after I wrote an article in 2009 on the 50th anniversary. There are proposals for change in each session of Congress and lots of commentary and analysis on nexus, including the U.S. Supreme Court's decision in Wayfair in 2018. But, still no update.
I hope you'll take a look at the article and post your comments on what you think should be the next step in providing useful and appropriate nexus rules for taxpayers and states. See "Public Law 86-272 Reaches Its 60-Year Anniversary," State Tax Notes, 9/5/19. I've also updated the website I created for the 50th anniversary - here.
What do you think?
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