The 60th Anniversary of
Public Law 86-272 - September 14, 2019 - and beyond! -
An odd milestone for temporary legislation!

In addition to highlighting the epic milestone of this temporary/stopgap legislation, this site provides background on P.L. 86-272 and links to information about current efforts to update and reform this rule dealing with state taxation of multistate businesses.

The issues surrounding updating and reforming this nexus provision are complex and hearings and discussions have occurred over the past few years. 

Blog post (for the 60th anniversary) - please post comments there. Thank you! PL 86-272 History Legislative Proposals Other Proposals
Commentary - Business Commentary - Government Court Decisions and
 Income Tax Nexus Updates
Economic Nexus
  (what are states doing to fill void where PL 86-272 does not apply?
  Sales Tax Affiliate Nexus Website

State Tax Notes Article on the 60th Anniversary of P.L. 86-272

Public Law 86-272 Reaches Its 60-Year Anniversary, State Tax Notes, 9/5/19


Opportunity for comment and debate

P.L. 86-272 Links & History

Congressional Reform Proposals and Hearings

117th Congress

116th Congress

115th Congress

114th Congress

113th Congress

112th Congress

110th Congress

109th Congress

108th Congress

107th Congress

106th Congress

Other Nexus Reform Proposals

Commentary and Advocacy

Focus on Business Concerns

Focus on State Government Concerns

General Information on P.L. 86-272 and Current Update/Reform Activities


Court Decisions and Income Tax Nexus Updates

Opportunity for comment and debate

This page last revised on November 13, 2022.

Any views and opinions expressed in this page are strictly those of Professor Annette Nellen. The contents of this page have not been reviewed or approved by San Jose State University

Last Modified: Feb 22, 2023