Bill > HR427

This bill amends Public Law 86-272, which currently governs interstate commerce taxation, by expanding the definition of "solicitation of orders" to include any business activity that helps facilitate order solicitation, even if that activity also serves another independent business purpose. Specifically, the bill modifies the existing law by adding a new paragraph to clarify that solicitation of orders is not limited to traditional sales activities, but encompasses a broader range of business interactions that contribute to generating sales. This expanded definition could potentially impact how states can tax businesses engaged in interstate commerce, potentially providing more protection for companies conducting business across state lines by narrowing the circumstances under which states can impose taxes on out-of-state businesses. The bill appears designed to simplify and standardize the interpretation of interstate business activities for taxation purposes.

Justice

https://www.congress.gov/bill/119th-congress/house-bill/427/all-info