In this column for Journal of State Taxation, Eversheds Sutherland Partner Breen Schiller discusses two important nexus defenses, Due Process Clause and P.L. 86-272, as well developments in this area.
Nexus / Jurisdiction / P.L. 86-272
Going to the Dogs: Pet Food Seller’s Intelligence Gathering in Maryland Exceeds P.L. 86-272 Protection
Posted in In the News, Income Tax
The Maryland Court of Special Appeals upheld the Comptroller’s determination that an out-of-state pet food seller did not qualify for Public Law 86-272 protection because the seller’s collection of competitive information in Maryland by its employees was not ancillary to solicitation of sales and not de minimis. The out-of-state pet food seller maintained a limited…
Get Your Refunds: New Jersey’s Alternative Minimum Tax Preempted by P.L. 86-272, Tax Court Says
By Dennis Jansen & Maria Todorova on
Posted in In the News, Income Tax
On June 28, the New Jersey Tax Court held that the state’s alternative minimum tax (known as the “Alternative Minimum Assessment,” or AMA) – which was repealed for tax years beginning on or after January 1, 2018 – is preempted by P.L. 86-272, a federal statute that bars states from imposing a net income tax…