The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce · Electoral Command Center

Enacted in 1959, P.L. 86-272, 73 Stat. 555 (codified at 15 U.S.C. §§ 381-384), limits the power of states to impose a net income tax on out-of-state sellers who have limited busin…