Technical Advice Memorandum

Wayfair Strikes Again…Out of State Retailers Beware

According to a recently issued controversial Technical Advice Memorandum (“TAM”) issued by the Franchise Tax Board (“FTB”) the United States Supreme Court decision in South Dakota v. Wayfair, Inc., may have gutted the “mere solicitation” taxpayer protection under Public Law 86-272 (“PL 86-272”).