History
Public Law 86-272 was enacted in response to outcries from business over the decision held in Northwestern States Portland Cement Co. v. Minnesota, 358 U.S. 450 (1959). In Northwestern States, the Supreme Court upheld the imposition of a Minnesota tax on an Iowa corporation that solicited orders and maintained a leased office in Minnesota. However, the Court did not make clear whether the maintenance of employees in the state (who solicited orders that were delivered and accepted outside the state) would have been enough to give rise to the state’s power to impose its tax.
Public Law 86-272 addressed that circumstance by acting as a 'stopgap' by restricting a state from collecting income tax on solicited sales within its borders, as long as the orders are filled or shipped outside of the state.
Read more about this topic: Interstate Income Act Of 1959
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—Georg Wilhelm Friedrich Hegel (1770–1831)