News & Analysis as of May 6, 2025

Commerce Clause

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New Jersey Proposes Rules Incorporating Parts of MTC's Public Law 86-272 Guidelines

Husch Blackwell LLP on 3/14/2025

Public Law 86-272 (P.L. 86-272) was first adopted by the U.S. Congress in 1959 to address the business concerns of tax implications from traveling salesmen working in multiple states. To address these concerns, Congress used...more

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Proposed Rules › State and Local Government › Commerce Clause

New Jersey Proposes Rules Incorporating Parts of MTC's Public Law 86-272 Guidelines

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