{"id":342,"date":"2026-02-10T03:49:56","date_gmt":"2026-02-10T03:49:56","guid":{"rendered":"http:\/\/demo.7iquid.com\/medcaline\/?p=342"},"modified":"2026-03-06T11:44:47","modified_gmt":"2026-03-06T11:44:47","slug":"what-does-public-86-272-say","status":"publish","type":"post","link":"https:\/\/justessecpapllc.com\/zh\/what-does-public-86-272-say\/","title":{"rendered":"Public Law 86-272 \u89c4\u5b9a\u4e86\u4ec0\u4e48\uff1f"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"342\" class=\"elementor elementor-342\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43e66080 e-flex e-con-boxed e-con e-parent\" data-id=\"43e66080\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25f25d9e elementor-widget elementor-widget-text-editor\" data-id=\"25f25d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6839\u636e Public Law 86-272\uff08\u7b2c 86-272 \u53f7\u516c\u6cd5\uff09\uff0c\u5982\u679c\u5916\u56fd\u516c\u53f8\u7684\u4e1a\u52a1\u6d3b\u52a8\u4ec5\u9650\u4e8e\u8be5\u6cd5\u5f8b\u6240\u89c4\u5b9a\u7684\u8303\u56f4\uff0c\u5219\u53ef\u4ee5\u514d\u4e8e\u7f34\u7eb3\u8be5\u6cd5\u6240\u9002\u7528\u7684\u7a0e\u6b3e\u3002\n\n\u56e0\u6b64\uff0c\u8981\u7b26\u5408 Public Law 86-272 \u7684\u8c41\u514d\u6761\u4ef6\uff0c\u516c\u53f8\u5728\u7ebd\u7ea6\u5dde\u5f00\u5c55\u7684\u6d3b\u52a8\u5fc5\u987b\u4ec5\u9650\u4e8e\u4ee5\u4e0b\u4e00\u79cd\u6216\u591a\u79cd\u6d3b\u52a8\uff1a<\/p><ul><li>\u7531\u7ebd\u7ea6\u5dde\u7684\u5458\u5de5\u6216\u4ee3\u8868\u4e3a\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\uff08tangible personal property\uff09\u7684\u9500\u552e\u62db\u63fd\u8ba2\u5355\uff0c\u524d\u63d0\u662f\u8fd9\u4e9b\u8ba2\u5355\u5fc5\u987b\u53d1\u9001\u81f3\u7ebd\u7ea6\u5dde\u4ee5\u5916\u7684\u5730\u70b9\u8fdb\u884c\u6279\u51c6\u6216\u62d2\u7edd\uff1b\u5982\u679c\u8ba2\u5355\u83b7\u5f97\u6279\u51c6\uff0c\u5219\u5fc5\u987b\u4ece\u7ebd\u7ea6\u5dde\u4ee5\u5916\u7684\u5730\u70b9\u901a\u8fc7\u88c5\u8fd0\u6216\u4ea4\u4ed8\u65b9\u5f0f\u5b8c\u6210\u9500\u552e\u3002<\/li><li>\u7531\u7ebd\u7ea6\u5dde\u7684\u5458\u5de5\u6216\u4ee3\u8868\u4ee5\u6f5c\u5728\u5ba2\u6237\u7684\u540d\u4e49\u6216\u4e3a\u5176\u5229\u76ca\uff0c\u4e3a\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\u7684\u9500\u552e\u62db\u63fd\u8ba2\u5355\uff0c\u524d\u63d0\u662f\u8be5\u5ba2\u6237\u5411\u516c\u53f8\u63d0\u4ea4\u7684\u8ba2\u5355\u5fc5\u987b\u53d1\u9001\u81f3\u7ebd\u7ea6\u5dde\u4ee5\u5916\u7684\u5730\u70b9\u8fdb\u884c\u6279\u51c6\u6216\u62d2\u7edd\uff1b\u5982\u679c\u8ba2\u5355\u83b7\u5f97\u6279\u51c6\uff0c\u5219\u5fc5\u987b\u4ece\u7ebd\u7ea6\u5dde\u4ee5\u5916\u7684\u5730\u70b9\u901a\u8fc7\u88c5\u8fd0\u6216\u4ea4\u4ed8\u65b9\u5f0f\u5b8c\u6210\u9500\u552e\u3002<\/li><li>\u901a\u8fc7\u4e92\u8054\u7f51\u5728\u7ebd\u7ea6\u5dde\u62db\u63fd\u6709\u5f62\u4e2a\u4eba\u8d22\u4ea7\u9500\u552e\u8ba2\u5355\uff0c\u524d\u63d0\u662f\u8fd9\u4e9b\u8ba2\u5355\u5fc5\u987b\u53d1\u9001\u81f3\u7ebd\u7ea6\u5dde\u4ee5\u5916\u7684\u5730\u70b9\u8fdb\u884c\u6279\u51c6\u6216\u62d2\u7edd\uff1b\u5982\u679c\u8ba2\u5355\u83b7\u5f97\u6279\u51c6\uff0c\u5219\u5fc5\u987b\u4ece\u7ebd\u7ea6\u5dde\u4ee5\u5916\u7684\u5730\u70b9\u901a\u8fc7\u88c5\u8fd0\u6216\u4ea4\u4ed8\u65b9\u5f0f\u5b8c\u6210\u9500\u552e\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Pursuant to Public Law 86 \u2013 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 \u2013 272, the activities of the corporation in New York State must be limited to one or more of the following<\/p>","protected":false},"author":1,"featured_media":3937,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"video","meta":{"footnotes":""},"categories":[4,5],"tags":[12,14],"class_list":["post-342","post","type-post","status-publish","format-video","has-post-thumbnail","hentry","category-featured-articles","category-relationships","tag-individual","tag-psychology","post_format-post-format-video"],"_links":{"self":[{"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/posts\/342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/comments?post=342"}],"version-history":[{"count":0,"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/posts\/342\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/media\/3937"}],"wp:attachment":[{"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/media?parent=342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/categories?post=342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/justessecpapllc.com\/zh\/wp-json\/wp\/v2\/tags?post=342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}