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Search Results: keywords:"independently valuable business function"

  • H.R. 427 aims to modify an existing law, Public Law 86–272, which limits State taxation related to specific order solicitation activities. The bill broadens the definition of "solicitation of orders" to include any business activities that help with order solicitation, even...

    Simple Explanation

    H.R. 427 wants to change a rule so that when businesses try to get people to buy things, they don't have to pay extra taxes in different states, even if what they're doing also helps them in other ways. This change, called the "Interstate Commerce Simplification Act of 2025," tries to make it clearer what kinds of business actions can avoid these state taxes.