Interstate Commerce Simplification Act of 2024
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Summary
This bill amends the Interstate Commerce Act (Public Law 86-272) to expand the definition of "solicitation of orders" for purposes of state tax immunity. Specifically, it clarifies that business activities which facilitate order solicitation are protected from state taxation even if those activities also serve other independent business functions. The amendment broadens protections for interstate commerce by preventing states from taxing activities that are primarily or partially related to soliciting orders.
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