Analysis

Cookie Nexus Ruling Fuels Debate Over MTC Income Tax Rule

By Paul Williams ( January 6, 2023, 6:25 PM EST) -- The Massachusetts Supreme Judicial Court's finding that internet cookies don't establish physical presence has generated doubts about the Multistate Tax Commission's guidance that considers the usage of certain cookies to exceed P.L. 86-272 protections against state income taxes....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!