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A Failure in Statutory Interpretation: The MTC and P.L. 86-272

By Dakessian Law | April 12, 2021

Tax Notes (April 12, 2021):  Relying on an overly broad interpretation of the U.S. Supreme Court’s decision in Wayfair, the Multistate Tax Commission appears poised to recommend weakening P.L. 86-272’s protection — even though Wayfair did not interpret and made no mention of the federal statute.


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