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