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Shrinking Public Law 86-272 Protections

Date: Thursday, January 9, 2025
Instructor: Hodgson Russ LLP, Joseph N. Endres, Ariele R. Doolittle, Joseph T Tantillo
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs

Public Law 86-272 limits a state's ability to impose state-level income tax on out-of-state businesses that merely solicit orders for tangible personal property within the state. This seminar, led by state and local tax attorneys Joseph Endres, Ariele Doolittle, and Joseph Tantillo from Hodgson Russ, will explore the recent trends and developments in the interpretation and application of Public Law 86-272, focusing on various states’ efforts to shrink the protections offered to out-of-state businesses in an increasingly digital economy.

Topics Covered

  • Historical context of Public Law 86-272
  • Recent state interpretations narrowing the law's scope
  • Taxpayer-initiated litigation challenging aggressive state interpretations of the law
  • Impact of e-commerce and digital transactions on nexus determinations
  • Strategies for businesses navigating the changing Public Law 86-272 landscape

Learning Objectives

  • Understand the original intent and limitations of Public Law 86-272
  • Appreciate recent state actions that have narrowed the law's protections
  • Develop strategies to manage tax risk in light of shrinking Public Law 86-272 protections
  • Anticipate future trends in state taxation of out-of-state businesses

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Individual In-person Group Remote Group
*Note: 3 or more qualifies for discounted Group Participant Fee
Fees
Regular Fee $131.00
Group Participant Fee $103.00

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