{"id":5202,"date":"2020-09-04T18:05:43","date_gmt":"2020-09-04T18:05:43","guid":{"rendered":"https:\/\/sarahf10.sg-host.com\/?p=5202"},"modified":"2021-02-23T16:07:08","modified_gmt":"2021-02-23T16:07:08","slug":"how-p-l-86-272-protections-play-out","status":"publish","type":"post","link":"https:\/\/taxops.com\/how-p-l-86-272-protections-play-out\/","title":{"rendered":"How P.L. 86-272 Protections Play Out Post-Wayfair"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignright size-full\"><img decoding=\"async\" width=\"744\" height=\"400\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/P.L.-86-272.png\" alt=\"\" class=\"wp-image-5204 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/P.L.-86-272.png 744w, https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/P.L.-86-272-480x258.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 744px, 100vw\" \/><noscript><img decoding=\"async\" width=\"744\" height=\"400\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/P.L.-86-272.png\" alt=\"\" class=\"wp-image-5204 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/P.L.-86-272.png 744w, https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/P.L.-86-272-480x258.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 744px, 100vw\" \/><\/noscript><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>Stacey Roberts discusses how the Wayfair decision has blurred the lines between sales tax and income tax nexus in this edition of the Journal of State Taxation. <\/em><\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">By <a class=\"aioseop-link\" href=\"https:\/\/taxops.com\/team\/judith-vorndran\/\">Stacey Roberts<\/a>, <em>as featured in the Journal of State Taxation<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The line where income tax and sales tax obligations meet became more<br>blurred by Wayfair. As nexus around these two tax regimes gets redefined<br>and redeployed state-by-state, determining whether P.L. 86-272 protections<br>apply is both confusing and complex. Adding to the confusion are a host of<br>additional factors that influence whether P.L. 86-272 applies, requiring businesses and tax preparers to dig in, understand the history, and consider evolving rules state-by-state before relying on P.L. 86-272 protections. Sales tax registration can beget income tax filing, and as time goes on, these two concepts are becoming more closely related. How we&#8217;ve gotten to this point in state and local tax is both interesting and fluid, and necessary to understand before a taxpayer or preparer can determine whether and where P.L. 86-272 protections apply.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Instant Read<\/h3>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/How-P.L.-860272-Protections-Play-Out.Journal-of-State-Taxation.Roberts.2020.pdf\">How-P.L.-860272-Protections-Play-Out.Journal-of-State-Taxation.Roberts.2020<\/a><a href=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/How-P.L.-860272-Protections-Play-Out.Journal-of-State-Taxation.Roberts.2020.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Get in Touch with the author, Stacey Roberts, by clicking the button below, or reach out to your <a class=\"aioseop-link\" href=\"https:\/\/taxops.com\/salt\/\">TaxOps&nbsp;Advisor<\/a> to discuss how the protections of P.L. 86-272 play out in your business. <\/p><\/blockquote>\n\n\n\n<div style=\"height:62px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.saltovation.com\/contact\" target=\"_blank\" rel=\"noreferrer noopener\">Get in Touch<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:62px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Latest Tax News<\/h3>\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>\n\n\n<div style=\"height:62px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<strong>Follow Us<\/strong><br>\n<a href=\"http:\/\/www.linkedin.com\/company\/201050\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-linkedin-square fa-2x\"><\/i><\/a>\n<a href=\"https:\/\/twitter.com\/taxops\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-twitter-square fa-2x\"><\/i><\/a> <a href=\"https:\/\/taxops.com\/prospects\/connect-with-us\/\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-envelope-square fa-2x\"><\/i><\/a>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The line where income tax and sales tax obligations meet became more blurred by Wayfair. As nexus around these two tax regimes gets redefined and redeployed state-by-state, determining whether P.L. 86-272 protections apply is both confusing and complex. How we&#8217;ve gotten to this point in state and local tax is both interesting and fluid, and necessary to understand before a taxpayer or preparer can determine whether and where P.L. 86-272 protections apply.<\/p>\n","protected":false},"author":3,"featured_media":5204,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226,227],"tags":[470,471,36,41,536,19,128],"class_list":["post-5202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","category-white-papers","tag-finance-directors","tag-finance-professionals","tag-income-tax","tag-nexus","tag-pl-86-272","tag-sales-tax","tag-wayfair"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2020\/09\/P.L.-86-272.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/5202","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=5202"}],"version-history":[{"count":3,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/5202\/revisions"}],"predecessor-version":[{"id":7126,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/5202\/revisions\/7126"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/5204"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=5202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=5202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=5202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}