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Tax Foundation · Dec 4, 2025
Modernizing PL 86-272: Balancing State Tax Authority with Interstate Commerce Protections
Tax Brief summary and classification of the original reporting.
Bottom Line
💡 Modernizing PL 86-272: Balancing State Tax Authority with Interstate Commerce.... Worth reviewing for potential client impact.
Summary
Public Law 86-272's vague language, limited scope, and failure to evolve with modern commerce has rendered it increasingly ineffective, burdening businesses with heightened litigation and compliance challenges.
Classification
Category: fyiPriority: importantReason: Contains 'state tax' - significant update
Applies To
state
Affected Groups
State and local tax specialists
Related Topics
Original Source
We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.
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