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ARTICLE · 19 NOVEMBER 2019

"Interactive" Website Will Defeat P.L. 86-272 Immunity If The MTC Has Its Way

Pillsbury Winthrop Shaw Pittman
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The Multistate Tax Commission (MTC) is updating its Public Law 86-272 guidance, "Statement of Information Concerning Practices of Multistate Tax

United StatesTax
Mike Le
Mike Le

The Multistate Tax Commission (MTC) is updating its Public Law 86-272 guidance, "Statement of Information Concerning Practices of Multistate Tax Commission and Signatory States under Public Law 86-272," to address internet activities. This guidance was last updated in 2001. The latest draft guidance, dated October 15, 2019, provides examples of when the use of an "interactive" website will defeat P.L. 86-272 immunity, even if the company has no other contact with the customer's state. Such examples include:

  • providing post-sale assistance to customers via either electronic chat or email accessed through a website link;
  • soliciting and receiving online applications for branded credit cards;

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