Match each of the following items with the appropriate description in applying the P.L. 86-272 definition of solicitation.
-Purchasing ads that appear on search-result screens of internet browsers.

Question

Quizplus · Accepted Answer

Purchasing ads that appear on search-result screens of internet browsers is considered as solicitation only, under P.L. 86-272, because it is a form of advertising aimed at promoting sales, and does not by itself create a substantial enough physical presence in a state to establish nexus for state tax purposes.

Match Each of the Following Items with the Appropriate Description