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New York Court Upholds State’s Revised P.L. 86-272 Regs, Bars Retroactivity
May 13, 2025ArticleNew York Court Upholds State’s Revised P.L. 86-272 Regs, Bars Retroactivity
May 13, 2025A New York court recently ruled that Public Law (P.L.) 86-272, which provides limited protections against state income taxes, does not bar state taxation of non-solicitation business activities over the internet. The court also ruled that the law cannot be applied retroactively to its 2015 proposal date.
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