New Orleans, LA
Public Law 86-272 is now 60 years old. While P.L. 86-272 made sense in the pre-internet, manufacturing oriented economy of 1958, many commentators have called into question the law's continuing relevance in a digital and services based world. David and Chris will explore what P.L. 86-272 means in 2020 and how states, taxpayers and Congress will help determine the law's future.
After attending this session, the participant will be able to:
- Recognize how P.L. 86-272 applies to the modern economy
- Identify recent challenges raised by taxpayers against P.L. 86-272
- Discuss how states might begin interpreting P.L. 86-272 in light of recent technological advances