Public Law 86-272—enacted by Congress more than 50 years ago—protects purely interstate businesses from net income taxes imposed by states where the interstate business’s only connection with the state is soliciting orders for tangible personal property. But in the aftermath of South Dakota v. Wayfair, 585 U.S. ___, 138 S. Ct. 2080 (2018)—a Supreme Court decision that applied only to the imposition of sales taxes on interstate businesses—the Multistate Tax Commission (the “Commission”) has given states the green light to aggressively pursue net income taxes from purely interstate businesses. And, in the process, ignore Public Law 86-272’s fundamental purpose. Read more →