# Walking the P.L. 86-272 tightrope

Page: https://stenobird.com/podcast/spidell-s-california-minute-808681/walking-the-p-l-86-272-tightrope
Text version: https://stenobird.com/podcast/spidell-s-california-minute-808681/walking-the-p-l-86-272-tightrope.md
Podcast: [Spidell's California Minute](https://stenobird.com/podcast/spidell-s-california-minute-808681)
Published: 2026-06-18T21:45:00+00:00
Episode link: https://caltaxminute.com/walking-the-pl-86-272-tightrope
Audio file: https://traffic.libsyn.com/secure/spidellpublishing/SCM_06-28-26.mp3?dest-id=365102
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JSON: https://stenobird.com/v1/public/podcasts/spidell-s-california-minute-808681/episodes/walking-the-p-l-86-272-tightrope
Duration seconds: 317

## Resource

This week we're covering P.L. 86-272, which protects businesses from being assessed state income tax if their only activity in a state is the solicitation of orders.

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## Transcript

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