Can companies with international affiliates claim immunity under Public Law 86-272?

ANSWER

The BIDaWIZ Team's Answer:

The majority of states that have addressed this issue through case law have declined to use P.L. 86-272 as the standard for throwback of foreign sales since the federal statute has no application in the international arena. In addition, Congress cannot regulate foreign commerce in a way that prohibits a foreign country from taxing a U.S. seller.

References: P.L. 86-272
State: New York, California