Skip to main content
Nexus & Apportionment 9. Non-U.S. corporations qualify as taxpayers under the CIT. For purposes of the corporate income tax, will the Department recognize the protection of PL 86-272 for non-U.S. corporations?

Nexus & Apportionment 9. Non-U.S. corporations qualify as taxpayers under the CIT. For purposes of the corporate income tax, will the Department recognize the protection of PL 86-272 for non-U.S. corporations?

Yes, the Department will recognize the protection of PL 86-272 for non-U.S. corporations.

Although PL 86-272, by its plain terms, applies only to interstate commerce and makes no mention of foreign commerce, the Department has determined that the protections afforded by this federal statute should also be extended to non-U.S. corporations.