Non-resident firms selling tangible goods to in-state residents can use P.L. 86-272 to avoid having income tax nexus in a state.

Name: Non-resident firms selling tangible goods to in-state residents can use P.L. 86-272 to avoid having income tax nexus in a state.
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P.L. 86-272 provides a safe harbor for non-resident firms selling tangible goods to in-state residents to avoid having income tax nexus in a state. However, it does not apply to sales of services or intangible goods.

Non-Resident Firms Selling Tangible Goods to In-State Residents Can Use