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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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