The Interstate Income Act of 1959, a.k.a. Public Law 86-272, allows a business to enter a state (or send representatives to that state) to solicit orders for goods without being subject to a net income tax. As you might imagine, the advent of the internet created some interesting questions regarding application. The Multistate Tax Commission (MTC) is updating its Public Law 86-272 guidance to address internet activities. Given this guidance was last updated in 2001, few would argue an update isn’t overdue, but those same people might find the potential scope of the new draft guidance surprising. In “Interactive” Website Will Defeat P.L. 86-272 Immunity If the MTC Has Its Way,” our colleague Mike Le examines how the MTC’s draft guidance in its current form would for all intents and purposes eviscerate P.L. 86-272 immunity.