Podcast: P.L. 86-272 Protection for Deliveries By Eversheds Sutherland SALT on January 31, 2019 Posted in California, Income Tax, Podcast In this podcast, Eversheds Sutherland state and local tax attorney Chris Lee discusses California Technical Advice Memorandum 2018-3 and the application of P.L. 86-272 to deliveries by private trucks.