MTC Seeks Public Comment on Newly Revised Audit Manuals
The Commission has released public drafts for comment of its revised Income & Franchise Tax Audit Manual and Sales & Use Tax Audit Manual. These manuals cover the procedures used by the Joint Audit Program from the time an taxpayer has been selected for audit by the states in the program to the transmission of the completed audit back to states participating in that audit.
Comments should be submitted in writing (electronic means preferred) to the director of the Joint Audit Program or the deputy executive director by September 30, 2010 (call the main office at 202-624-8699 for specific contact information).
Click here for a copy of the MTC Income & Franchise Tax Audit Manual
Click here for a copy of the MTC Sales & Use Tax Audit Manual
43rd Annual Conference and Committee Meetings
July 25-29, 2010
The Commission will hold its 43rd Annual Conference & Committee Meetings in Hood River, Oregon. For committee agenda’s and registration information click here.
State Fiscal Conditions
On May 5, Scott Pattison, Executive Director of the National Association of State Budget Officers (NASBO), spoke to the Tax Economists Forum, a Washington, DC based group of public finance economists, about the current condition of state finances and the outlook for the future. To briefly summarize Mr. Pattison’s presentation: the current fiscal condition of state governments, as a whole, is as bad as any time since the Great Depression of the 1930’s. Read more...
MTC Review Spring 2010
Who Really Bears the Burden of a State Level Business Tax Increase?
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The ultimate burden – the economic incidence --of taxes initially imposed on businesses must be borne by households in their capacity as consumers, workers, or owners of capital; that is, a business may write the check to the tax authority, but the business has no capacity, per se, to bear the burden of the taxes. This paper presents estimates of the ultimate burden of an increase in each state’s business taxes, assuming no other state changes its business taxes. Read more... |
DirecTV Inc. and Echostar Satellite, LLC v. Richard Levin, Tax Commissioner of Ohio. Brief of Amicus Curiae Multistate Tax Commission in Support of Defendant - Appelee
The Multistate Tax Commission’s amicus curaie brief in this case is reproduced in its entirety here. The plaintiffs are asserting that Ohio’s system of taxing satellite television services is discriminatory because no similar state tax is imposed on cable television service. The amicus brief supports Ohio by showing that the “dormant” Commerce Clause of the U.S. Constitution is not operable in this case. Read more...
State Lawyers and Auditors Discuss Current Tax Issues at MTC Meeting
During the Commission’s Winter Committee Meetings March 2-5, 2010, in Denver, Colorado, lawyers and auditors representing 28 states held a discussion of issues arising in state tax litigation and audits. The discussion occurred during a joint session of the Audit and Litigation Committees.
State auditors and lawyers traded stories, ideas, and tips in a frank exchange covering a wide range of current state tax topics. Because the discussions featured current cases and audits, the resulting exchange focused on the practical. While this wasn’t the first time the two committees held a joint discussion, it had been awhile since one had been held. The consensus among those participating was the joint session was very valuable – many suggested making it a regular occurrence at the winter meetings.
The roundtable between the Commission’s Litigation and Audit Committees culminated the four-day cycle of meetings, held each year during late winter at varying locations around the country. These meetings feature the MTC Uniformity Committee and its two hard-working subcommittees early in the week, followed by sessions of the Nexus, Audit, and Litigation Committees.
State Tax Amnesties
Several states are in the midst of or have recent started amnesty programs. For your convenience, the Commission has set up a page that lists these amnesty programs and provides links you can follow to get specific information. You can find that page here.
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