Under P.L.86-272,the taxpayer is exempt from state taxes on income resulting from the mere solicitation of orders for the sale of tangible personal property in the state.

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P.L.86-272, also known as the Interstate Income Act of 1959, provides an exemption to certain out-of-state businesses from state taxation on income derived from a limited set of activities performed within the state. One of those activities is the mere solicitation of orders for the sale of tangible personal property, as long as the orders are approved and fulfilled outside the state. This exemption applies to state income taxes only and does not affect other state taxes, such as sales tax or use tax.

Under PL86-272,the Taxpayer Is Exempt from State Taxes on Income Resulting