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*2200012C*FORM20CCY FY SY 52/53 WKAlabama Department of RevenueCorporation Income Tax Return 2023For the year January 1 December 31, 2023, or other tax year beginning ___, 2023, ending ___, ___Check
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What is pl 86-272?
PL 86-272 is a federal law that limits the ability of states to impose income taxes on businesses that operate in their state but do not have a physical presence there, as long as the businesses are engaged in sales of tangible personal property.
Who is required to file pl 86-272?
Businesses that are engaged in interstate commerce and are exempt from state income tax under PL 86-272 must file when they meet the criteria defined by the law.
How to fill out pl 86-272?
To fill out PL 86-272, businesses need to provide information such as corporate name, address, state of incorporation, and details about activities conducted within the state to demonstrate their eligibility for the exemption.
What is the purpose of pl 86-272?
The purpose of PL 86-272 is to provide clarity and protection to businesses engaging in interstate commerce from being taxed by states where they do not have a physical presence.
What information must be reported on pl 86-272?
Information that must be reported includes the filing business's name, address, registration numbers, and details regarding the nature of business activities conducted in the state.
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