Articles:
The MTC and P.L. 86-272 Protections in the Internet Age
In this installment of Inside Deloitte, Joe Garrett, Philip Trampe, Waltreese Carroll, and Deepali Sain of Deloitte Tax LLP summarize the history of P.L. 86-272 and analyze the Multistate Tax Commission’s most recent interpretation of P.L. 86-272, examining California’s and New York’s adoptions of the MTC’s position on activities conducted via the internet.
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