Public Law 86-272 is now 60 years old. While P.L. 86-272 made sense in the pre-internet, the manufacturing-oriented economy of 1959, many commentators have called into question the law’s continuing relevance in a digital and services based world. This session will explore what P.L. 86-272 means in 2020 and how states, taxpayers and Congress will help determine the law’s future.