United States: Did You Know That Your Business May Be Subject To Income Tax In A Different State Solely By Virtue Of Interacting With Customers Via The Internet? - Taft Stettinius & Hollister

This is the case in California, and soon will be the case in Minnesota and New York. For over six decades, businesses have avoided multistate income taxation relying on a federal law (P. L. 86–272) adopted in 1959.