Travel Software Provider Asks Wisconsin Justices to Eye Tax Case

Federal law protects an out-of-state travel services company from Wisconsin corporate income tax on revenue from sales in-state travel agents made through its online platform, the company told the state high court.

The case concerns Public Law 86-272—the federal law that prohibits states from imposing income taxes on out-of-state businesses that only solicit sales of tangible personal property in the state. No federal or state court has considered how PL 86-272 applies to out-of-state sellers with in-state business activities below the law’s lower limit, Florida-based ASAP Cruises Inc. told the Wisconsin Supreme Court in a petition for review filed July ...