Pursuant to Public Law 86 – 272, a foreign corporation is exempt from the tax imposed if its activities are limited to those described in that law. Thus, to be exempt under Public Law 86 – 272, the activities of the corporation in New York State must be limited to one or more of the following:
- the solicitation of orders by employees or representatives in New York State for sales of tangible personal property, if the orders are sent outside New York State for approval or rejection and, if approved, are filled by shipment or delivery from a point outside New York State;
- the solicitation of orders for sales of tangible personal property by employees or representatives in New York State in the name of or for the benefit of a prospective customer of such corporation, if the customer’s orders to the corporation are sent outside New York State for approval or rejection and, if approved, are filled by shipment or delivery from a point outside New York State; and
- The solicitation of orders via the Internet in New York State for sales of tangible personal property, if the orders are sent outside New York State for approval or rejection and, if approved, are filled by shipment or delivery from a point outside New York State.
