{"id":14663,"date":"2025-05-19T19:58:47","date_gmt":"2025-05-19T19:58:47","guid":{"rendered":"https:\/\/taxops.com\/?p=14663"},"modified":"2025-05-19T20:01:50","modified_gmt":"2025-05-19T20:01:50","slug":"pl-86-272-the-big-bill-that-could-change-internet-based-solicitation","status":"publish","type":"post","link":"https:\/\/taxops.com\/pl-86-272-the-big-bill-that-could-change-internet-based-solicitation\/","title":{"rendered":"PL 86-272: The \u201cBig Bill\u201d That Could Change Internet-Based Solicitation"},"content":{"rendered":"\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/PL-86-272-Big-Bill-change-internet-based-solicitation-1024x576.png\" alt=\"\" class=\"wp-image-14666 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/PL-86-272-Big-Bill-change-internet-based-solicitation-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/PL-86-272-Big-Bill-change-internet-based-solicitation-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/PL-86-272-Big-Bill-change-internet-based-solicitation-1024x576.png\" alt=\"\" class=\"wp-image-14666 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/PL-86-272-Big-Bill-change-internet-based-solicitation-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/PL-86-272-Big-Bill-change-internet-based-solicitation-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em><em><em>Buried on page 115 of the latest omnibus bill is a potential game-changer: a provision redefining \u201csolicitation\u201d under\u00a0Public Law 86-272\u00a0to include\u00a0internet-based activities.<\/em><\/em><\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">By <a href=\"https:\/\/taxops.com\/judith-vorndran\/\" target=\"_blank\" rel=\"noopener\" title=\"Judy Vorndran\">Stacey Roberts<\/a> and <a href=\"https:\/\/taxops.com\/meredith-smith\/\" target=\"_blank\" rel=\"noopener\" title=\"Meredith Smith\">Meredith Smith<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On page 115 of 116 of the <a href=\"https:\/\/judiciary.house.gov\/sites\/evo-subsites\/republicans-judiciary.house.gov\/files\/evo-media-document\/judiciary_recon_xml.pdf\">One, Big, Beautiful Bill<\/a>, lawmakers slid in a provision on Public Law 86-272. Essentially a reintroduction of a 2024 bill, the provision in Section 70302 on <em>Solicitation of Orders Defined<\/em> would expand the protections of federal law, negating state initiatives to claim more revenue by undermining the protections of PL 86-272.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legislative proposal that has emerged could significantly reshape how Public Law 86-272 is interpreted\u2014especially in the digital age. The 2025 proposal seeks to clarify and expand the definition of \u201csolicitation\u201d under PL 86-272 to include internet-based activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The bill, introduced in Congress and referenced in recent commentary and legal analysis, proposes a critical update: it explicitly states that internet activities fall under the umbrella of \u201csolicitation\u201d as protected by PL 86-272. This move directly challenges the Multistate Tax Commission\u2019s (MTC) <a href=\"https:\/\/www.mtc.gov\/wp-content\/uploads\/2023\/04\/025-MTC-Statement-on-PL-86-272.pdf\">revised guidance<\/a>, which guided states to narrow the protections offered to businesses and potentially subjecting them to state income tax in more jurisdictions. New Jersey and <a href=\"chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/www.brannlaw.com\/wp-content\/uploads\/2025\/04\/2025-04-28-_050_-Decision-and-Order.pdf\">New York<\/a> have adopted and enforced the MTC revised guidance, and many of you know that California tried but failed to adopt and enforce. \u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If passed, this bill would effectively invalidate the MTC\u2019s revised statement by codifying that digital interactions\u2014such as cookies, online job applications, and other web-based engagements\u2014are protected activities under federal law, thus eliminating double taxation between federal and state entities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Why It Matters for Business Taxpayers<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For businesses operating across state lines, especially those with a strong online presence, this bill could be a game-changer. Here\u2019s what it could mean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Expanded Protection<\/strong>: Companies could claim PL 86-272 protection for a broader range of internet-based activities, shielding them from state income tax obligations in states where they have no physical presence.<\/li>\n\n\n\n<li><strong>State Law Conflicts<\/strong>: States like New Jersey and New York, which have implemented rules or rulings contrary to Congress\u2019 interpretation, would likely need to revise or repeal those measures.<\/li>\n\n\n\n<li><strong>Legal Precedents at Risk<\/strong>: Notably, the\u00a0<strong>A.C.M.A. case<\/strong>\u00a0in New York could be rendered moot, as the federal law would override state-level interpretations. While the New York Supreme Court recently upheld the city\u2019s MTC-like rule, it also ruled that retroactive application to 2015 violated due process. The federal bill would likely nullify the New York rule altogether.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The Takeaway<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Lawmakers have twice introduced a similar provision on online solicitations indicating there is some momentum behind the change. Its inclusion in a larger omnibus-style legislative package might increase its chances of passage, especially if it remains a relatively low-profile, end-of-document addition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This proposed update to PL 86-272 could bring long-awaited clarity to the intersection of federal tax protection and modern digital commerce, and reign in aggressive states trying to undermine the federal protections. While its future remains uncertain, businesses and tax professionals alike should keep a close eye on its progress. If enacted, it could significantly reduce the compliance burden for companies dealing with the web (no pun intended) of state tax obligations in the digital era.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">More TaxOps Resources on P.L. 86-272<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/taxops.com\/2025-top-ten-state-and-local-tax-issues-to-watch\/\">2025 Top Ten State and Local Tax Issues to Watch<\/a><em>\u00a0<\/em><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/battle-against-state-overreach-diving-into-new-yorks-pl-86-272-adjustments\/\">Battle Against State Overreach: Diving into New York\u2019s PL 86-272 Adjustments<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/challenging-californias-underground-regulations-exploring-the-acmas-advocacy-efforts-part-1\/\">Challenging California\u2019s Underground Regulations: Exploring the ACMA\u2019s Advocacy Efforts Part 1<\/a> (Podcast)<\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/challenging-californias-underground-regulations-exploring-the-acmas-advocacy-efforts-part-2\/\">Challenging California\u2019s Underground Regulations: Exploring the ACMA\u2019s Advocacy Efforts Part 2<\/a> (Podcast)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Disclaimer: This content is for educational purposes only and is not intended, nor should it be relied upon, as legal, tax, accounting or investment advice. You should consult with a competent professional to discuss specifics of your situation and the applicability of the information presented.&nbsp;<\/em><\/p>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/taxops.com\/contact\/\">Talk to a Business Tax Advocate<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Buried on page 115 of the latest omnibus bill is a potential game-changer: a provision redefining \u201csolicitation\u201d under\u00a0Public Law 86-272\u00a0to include\u00a0internet-based activities. By Stacey Roberts and Meredith Smith On page 115 of 116 of the One, Big, Beautiful Bill, lawmakers slid in a provision on Public Law 86-272. Essentially a reintroduction of a 2024 bill, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14666,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<!-- wp:spacer {\"height\":\"41px\"} -->\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:image {\"id\":14221,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/2025-Colorado-State-and-Local-Tax-Legislation-1024x576.png\" alt=\"\" class=\"wp-image-14221\"\/><\/figure>\n<!-- \/wp:image -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><!-- wp:paragraph {\"align\":\"center\"} -->\n<p class=\"has-text-align-center\"><em>Judy Vorndran, lead partner of state and local tax at TaxOps, testified before the Colorado Senate Finance Committee on January 28, 2025. She addressed SB25-018 and SB25-046, proposed legislation that would create a searchable database and enhance audit confidentiality. Below is a summary of her remarks<\/em>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph {\"align\":\"center\"} -->\n<p class=\"has-text-align-center\"><em>Following testimony and discussion, the Finance Committee unanimously passed both bills. SB25-018 now moves to the Committee on Appropriations while SB25-046, as amended, has been referred to the full Senate and placed on the Senate consent calendar.<\/em> <\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph {\"align\":\"center\"} -->\n<p class=\"has-text-align-center\"><em>\"It was an amazing experience to look in all of their faces and explain why these laws make Colorado more competitive and are good for both government and taxpayers<\/em>,\"<em>  ~ Judy Vorndran <\/em><\/p>\n<!-- \/wp:paragraph --><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:group {\"layout\":{\"type\":\"constrained\"}} -->\n<div class=\"wp-block-group\"><!-- wp:spacer {\"height\":\"34px\"} -->\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"textAlign\":\"center\"} -->\n<h2 class=\"wp-block-heading has-text-align-center\">Testimony on SB25-018, Online Search of Sales and Use Tax, and SB25-046, Local Government Tax Audit Confidentiality Standards<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:spacer {\"height\":\"42px\"} -->\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer --><\/div>\n<!-- \/wp:group -->\n\n<!-- wp:paragraph -->\n<p>Good afternoon, members of the <a href=\"https:\/\/leg.colorado.gov\/committees\/finance\/2024-regular-session\" target=\"_blank\" rel=\"noopener\" title=\"Senate Finance Committee\">Senate Finance Committee<\/a>. My name is <a href=\"https:\/\/taxops.com\/judith-vorndran\/\" target=\"_blank\" rel=\"noopener\" title=\"Judy Vorndran\">Judy Vorndran<\/a>. I am a partner in the tax specialty firm TaxOps and a member of the &nbsp;Sales and Use Tax Simplification Task Force.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>I am here to testify in support of two bills, SB25-018 and SB25-046. A summary of my statement follows.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"43px\"} -->\n<div style=\"height:43px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">SB25-018, Online Search of Sales and Use Tax<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>SB25-018 aims to create a searchable database for sales and use tax licenses and exemption certificates. This bill is crucial for improving transparency and compliance in our tax system.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">Key Points<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li><strong>Importance of a Searchable Database:<\/strong><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>SB25-018 proposes the creation of a database at the state and department of revenue level, allowing taxpayers to look up licenses and entities.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li><strong>Benefits for Taxpayers:<\/strong><ol><li>Having access to a searchable database would be a significant advantage for taxpayers. It would help them ensure that vendors are properly licensed and collecting the correct tax amounts.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>This measure would also align Colorado with other states, such as Texas, which already have similar databases in place. These databases have proven to be extremely helpful for taxpayers in those states.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li><strong>Improved Compliance:<\/strong><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>The searchable database would facilitate better compliance with tax laws. Taxpayers would be able to verify the status of vendors and themselves, reducing the risk of errors and ensuring accurate tax collection.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>SB25-018 is a vital step towards enhancing transparency and compliance in Colorado's tax system. I urge the Committee to support this bill and help create a more efficient and taxpayer-friendly environment.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"46px\"} -->\n<div style=\"height:46px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">SB25-046, Local Government Tax Audit Confidentiality Standards<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>SB25-046 addresses the confidentiality standards for local government sales or use tax audits. This bill would both protect taxpayer information and ensure fairer audit practices.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">Key Points<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Confidentiality Concerns:<ol><li>SB25-046 aims to establish uniform confidentiality standards for local government tax audits. This is important because third-party auditors often conduct these audits, and there are concerns about how taxpayer information is handled and shared.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Currently, third-party auditors are not always licensed professionals, and there is no regulation ensuring their confidentiality practices. This raises significant concerns about the protection of sensitive taxpayer information.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Issues with Third-Party Auditors:<ol><li>Many home-rule cities do not have captive auditors and rely on third-party auditors who may conduct audits on behalf of multiple jurisdictions. This can lead to inefficiencies and increased taxpayer burdens.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>There are instances where third-party auditors may target large taxpayers, leading to multiple audits across different cities. This practice is also burdensome and raises concerns about the confidentiality of taxpayer information.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Need for Regulation:<ol><li>There is a need for stricter regulation and oversight of third-party auditors to ensure they adhere to uniform confidentiality standards. This includes establishing ethical and fiduciary duties similar to those required of licensed professionals.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>The bill also highlights the importance of transparency in the contracts between cities and third-party auditors. These contracts should be subject to public scrutiny to ensure accountability.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>SB25-046 is essential for protecting taxpayer information and ensuring fair audit practices. I urge the Finance Committee to support this bill and help create a more transparent and accountable audit process. <\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>I would be happy to answer related questions you may have, and I thank you for the opportunity to weigh in on these important pieces of legislation.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"57px\"} -->\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons {\"layout\":{\"type\":\"flex\",\"justifyContent\":\"center\"}} -->\n<div class=\"wp-block-buttons\"><!-- wp:button -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/taxops.com\/contact\/\">Talk to a Business Tax Advocate<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:separator -->\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<!-- \/wp:separator -->\n\n<!-- wp:heading -->\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:latest-posts \/-->","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226],"tags":[252,1145,284,12,1144,1158,126,26,265,1135,492,1134,18,19,316,1136,30,810,101,799,605,262,79,267,620,80,712,1138,1137,74],"class_list":["post-14663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","tag-accountant","tag-advocate","tag-cfo","tag-colorado","tag-colorado-society-of-cpa","tag-continuous-education","tag-cpa","tag-cpe","tag-finance-professional","tag-iaas","tag-leadership","tag-saas","tag-sales-and-use-tax","tag-sales-tax","tag-salt","tag-software-providers","tag-state-and-local-tax","tag-state-income-tax","tag-state-tax","tag-tax-advisor","tag-tax-automation","tag-tax-planning","tag-tax-preparer","tag-tax-professional","tag-tax-professionals","tag-tax-provider","tag-tax-school","tag-tax-tools","tag-tax-vendors","tag-taxops"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2025\/05\/PL-86-272-Big-Bill-change-internet-based-solicitation.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=14663"}],"version-history":[{"count":3,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14663\/revisions"}],"predecessor-version":[{"id":14669,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14663\/revisions\/14669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/14666"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=14663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=14663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=14663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}