Under Public Law 86-272, a State Is Prohibited from Taxing

question 126

Short Answer

Under Public Law 86-272, a state is prohibited from taxing a business if the only connection with the state is the ________________of orders for sales of tangible personal property that are sent outside the state for approval or rejection.

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Definitions:

National Safety Council

An organization in the United States that focuses on promoting safety in the home, workplace, and on the road through leadership, research, education, and advocacy.

American Heart Association

A nonprofit organization in the United States that fosters appropriate cardiac care in an effort to reduce disability and deaths caused by cardiovascular disease and stroke.

Heat Exhaustion

A condition whose symptoms may include heavy sweating and a rapid pulse, as a result of the body overheating.

Blood Flow

The continuous circulation of blood through the heart and blood vessels, delivering oxygen and nutrients to the body and removing waste products.