Bloomberg Tax
Aug. 4, 2021, 10:30 PM

Multistate Tax Group Widens Tax Scope for Business Activity

Tripp Baltz
Tripp Baltz
Staff Correspondent

The Multistate Tax Commission on Wednesday broadened its definition of “business activity” for purposes of state income taxation to include certain online interactions.

The commission at its annual meeting voted to amend its policyon Public Law 86-272, a federal statute that prohibits states from imposing a net income tax on interstate commerce when the business merely solicits orders for sales of tangible personal property. Since the law was enacted in 1959, the way in which interstate business is conducted has changed significantly, the commission noted.

The commission said the U.S. Supreme Court opinedin South Dakota v. Wayfair ...

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