If your consumer products company sells products across state lines, it is critical to understand whether your current operations — including sales channels, fulfillment methods, and employee activities — could be exceeding Public Law 86-272 (PL 86 272) protection, which is a federal law prohibiting states from imposing net income taxes on out-of-state businesses whose only in-state activity is soliciting orders for sales of tangible personal property, provided orders are sent outside the state for approval and filled from outside the state, triggering income tax obligations in multiple states.
With several states drastically limiting the scope of immunity provided by PL 86-272, Anchin’s brief 5 question assessment will help evaluate your exposure and compliance.
Disclaimer: The results and information provided through this assessment are for general informational purposes only and should not be relied upon as professional advice. Anchin makes no representations or warranties regarding the accuracy, completeness, or applicability of the assessment results to your specific situation. For guidance tailored to your individual circumstances, please consult directly with a member of our firm.
How the Income Tax Assessment Helps
Our assessment reviews your business activities to:
- Evaluate whether current activities may exceed PL 86272 protections.
- Determine required actions to maintain compliance for PL 86-272 immunity.
- Identify potential state income tax filing obligations.
If your assessment raises questions or concerns, we can help you determine next steps and navigate the evolving state tax landscape with confidence.
Take the first step toward understanding your income tax exposure.
Contact Anchin’s State and Local Tax team or your Anchin Relationship Partner to learn more about our Nexus Assessment.
Let’s Talk About Your SALT Strategy
If your assessment raised any questions—or if you just want a second opinion—we’re here to help. Our SALT specialists are ready to walk through your results and explore next steps.
