The Future of Public Law 86-272

The Massachusetts Department of Revenue (“MA DOR”) recently joined its counterparts in New York and New Jersey in formally promulgating regulatory amendments adopting aspects of the 2021 revised guidance approved by the Multistate Tax Commission (“MTC”) interpreting the protective limits of Public Law 86-272 (“PL 86-272”). 830 CMR 63.39.1(4)(e) (amendment promulgated Oct. 10, 2025). PL 86-272 is a federal law enacted in 1959 that immunizes a seller of tangible personal property from a state’s…
By: Blank Rome LLP