EY - Analyzing nexus, P.L. 86-272 and filing options issues

Ernst & Young LLP’s state income tax seminar series

Analyzing nexus, P.L. 86-272 and filing options issues

Seminar #3 – Limits on tax liability under Public Law 86-272 and a discussion of the income tax implications of Wayfair

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Businesses operating in multiple states face numerous state and local tax challenges.

They must comply with each state’s unique tax system and understand how each state’s revenue department administers that state’s tax law. They face questions related to the state’s right to tax activities in the state (i.e., nexus), restrictions on the state’s taxing authority, and different filing and reporting requirements.

To help address these questions, Ernst & Young LLP has developed a new quarterly webcast seminar series focusing on specific topics of state income taxation. Building on previous webcasts which discussed the historical overview of state income tax nexus judicial developments through Quill and Geoffrey, this third webcast in the series will focus on a deep dive into the protections afforded under P.L. 86-272 and case law interpreting this protection. Specifically, the webcast will cover:

  • An in-depth analysis of the specific requirements of P.L. 86-272 and the activities that may exceed its protections
  • Important judicial developments interpreting P.L. 86-272, including Wrigley
  • A discussion of the recent US Supreme Court decision in South Dakota v. Wayfair and how the Supreme Court’s decision impacts state income tax nexus

We hope you will be able to join our series and encourage you to ask questions during this live, interactive webcast.


  • Deane Eastwood, Principal, State and Local Tax Services, Ernst & Young LLP, Tysons, VA
  • Julie Townsley, Senior Manager, State and Local Tax Services, Ernst & Young LLP, Chicago, IL


  • Mark McCormick, Director of State Income Tax Services, Ernst & Young LLP, Atlanta, GA