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Significant litigation wins in 2025 are likely to embolden taxpayers to expand their use of certain challenges to state tax laws in the coming year.

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The Multistate Tax Commission’s guidance on Public Law 86-272—the 1959 federal law restricting which businesses fall within the reach of state income taxing authorities—broadened the scope of what interstate internet activities trigger tax liability.

Nicole Johnson, a partner in Blank Rome LLP’s New York office, said&nbsp;it’s appropriate for states to issue their own interpretations of PL 86-272.

“However, it is just their opinion of a federal law and should not be seen as controlling,”&nbsp;she said.

To read the full article, please click&nbsp;<a href="https://news.bloomberglaw.com/daily-tax-report-state/uniformity-internet-freedom-to-dominate-2026-state-tax-cases?context=search&amp;index=0">here</a>.

"Uniformity, Internet Freedom to Dominate 2026 State Tax Cases," by Perry Cooper was published in&nbsp;<a href="https://news.bloomberglaw.com/daily-tax-report-state/uniformity-internet-freedom-to-dominate-2026-state-tax-cases?context=search&amp;index=0">Bloomberg Law</a>&nbsp;on January 2, 2026.

Uniformity, Internet Freedom to Dominate 2026 State Tax Cases

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Uniformity, Internet Freedom to Dominate 2026 State Tax Cases

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