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NYC Pitches Following MTC Position on Internet Activities

October 17, 2025

United States
United States
United States
Law360

Partner Liz Cha is quoted in Law360 discussing the rules proposed by the New York City’s tax agency that would follow the Multistate Tax Commission’s position on internet activities. Out-of-state companies that conduct certain activities online wouldn’t have P.L. 86-272 protections against the city’s business corporation tax.

Liz states that the proposal of the first set of rules on the city’s 2015 tax overhaul is a welcome development for taxpayers that have been operating without rules or guidance since tax reform and that she is looking forward “to seeing more, particularly with regard to sections that NYC has indicated tit will diverge from [New York] state regulations, such as rules regarding apportionment and sourcing.”

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Key contacts

lizcha@eversheds-sutherland.com

Elizabeth S. Cha

Partner

New York, United States

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