Match each of the following items with the appropriate description in applying the P.L. 86-272 definition of solicitation.
-Owning a tablet computer that is used on sales trips to the state.

Question

Quizplus · Accepted Answer

Owning a tablet computer used on sales trips to the state is considered as part of the solicitation process. Under P.L. 86-272, activities that are strictly limited to solicitation of orders for sales of tangible personal property, which are approved and fulfilled from outside the state, do not create nexus. Therefore, using a tablet for sales activities falls under the protection of P.L. 86-272, assuming all sales activities are limited to solicitation.

Match Each of the Following Items with the Appropriate Description