The U.S. states’ tireless attempts at diminishing protections afforded under Public Law 86-272 (“P.L. 86-272”) have been headlining the state tax press for the last several years. For example, we saw, among other developments: (1) the MTC publish its revised Statement of Information (“MTC Statement of Information”) outlining proposed protected and unprotected activities under P.L. 86-272, including certain activities conducted over the Internet; (2) states (including California, New Jersey and New York) publish guidance seeking…