The United States Supreme Court is urged to clarify P.L. 86-272, which protects out-of-state businesses from state income taxes. A recent case, Uline Inc. v. Minnesota, highlighted this need, as the Minnesota Supreme Court ruled Uline’s activities exceeded the statute’s protections.
Blank Rome partner Eugene J. Gibilaro contributed to a TaxNotes article on this topic.
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"U.S. Supreme Court Urged to Clarify P.L. 86-272's Scope," by Cameron Browne was published in TaxNotes on December 17, 2024.
