Minnesota Tax Court Denies A Catalog And Internet-Based Distribution Company Public Law 86-272 Protection
| Published date | 14 July 2023 |
| Law Firm | Pillsbury Winthrop Shaw Pittman |
| Author | Joseph Chan and Robert P. Merten III |
The Minnesota Tax Court held a catalog and internet-based distribution company exceeded the protections of Public Law 86-272 (PL 86-272) by providing non-sales personnel with information about competitors' products and sales terms obtained from Minnesota customers by the company's salespeople.
PL 86-272 is a federal law enacted in 1959 that prohibits states from imposing a net income tax on income derived within the state by an interstate business if the business's in-state business activities (other than merely de minimis activities) are limited to the solicitation of orders for sales of tangible personal property and/or activities ancillary to such solicitation.1 Since 2018, when the U.S. Supreme Court overruled longstanding precedent in South Dakota v. Wayfair (Wayfair)2 that an...
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