News

ISSUE 25-23; November 21, 2025

Public Law 86-272 Interpretation – The Massachusetts Department of Revenue recently amended a regulation to clarify that certain online activities conducted through websites accessible in Massachusetts may fall outside the scope of protection provided by Public Law 86-272. How concerned is your organization about states narrowing the interpretation of P.L. 86-272 for internet-based activities?

ISSUE 25-43; November 26, 2025

Virginia Workgroups Release Final Reports Addressing NOLs, BPOL, Market-Sourcing; Alert Schedule for Remainder of 2025 – Happy Thanksgiving from the COST Staff!

ISSUE 25-23; November14, 2025

State and Local Tax Weekly for October 10 and October 17 – Ernst & Young's State and Local Tax Weekly newsletter for October 10 and October 17 is now available. Prepared by Ernst & Young's State and Local Taxation group, this weekly update summarizes important news, cases, and other developments in U.S. state and local taxation. Ernst & Young LLP, November 12, 2025.