Which of the following isn't a requirement of Public Law 86-272?
A) The taxpayer is nondomiciliary.
B) The taxpayer sells only tangible personal property.
C) The taxpayer is an intrastate business.
D) The tax is based on net income.

Question

Quizplus · Accepted Answer

Public Law 86-272 applies to interstate commerce, not intrastate business. It provides protection for businesses whose activities in a state are limited to solicitation of orders for sales of tangible personal property.

Which of the Following Isn't a Requirement of Public Law