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Upcoming Events

Uniformity Strategic Planning Project Team
April 30, 2014 via Teleconference

Legislative Day & Spring Executive Committee Meeting
May  7-8, 2014 in Washington, DC

Sales and Use Tax Nexus Model Statute Project
May 7, 2014 via Teleconference

Looking for information on past meeting?

Uniformity Committee Meeting
April 15, 2014 via Teleconference 

Uniformity Committee, Sales and Use Tax Subcommittee Meeting
April 15, 2014 via Teleconference 

Tax Undercollection Class Action & Tax Overcollection False Claims Act Work Group Meeting
March 25, 2014 via Teleconference

Marketplace Fairness Act Model Uniform Language Workgroup
March 19, 2014 via Teleconference

2014 Winter Committee Meetings
March 11-14, 2014 in Denver, Colorado

Uniformity Committee Meeting
March 4, 2014 via Teleconference 

Uniformity Committee Meeting
February 25, 2014 via Teleconference 

Strategic Planning Steering Committee Meeting
January 24, 2014 via Teleconference

Nexus Committee Meeting
January 8, 2014 via Teleconference 

Uniformity Committee, Income and Franchise Tax Subcommittee Meeting
January 7, 2014 via Teleconference 

2013 Fall Committee Meetings
December 10-12, 2013 in New Orleans, Louisiana 

Financial Institutions Work Group
December 4, 2013 via Teleconference 

 Quick Links

State Fiscal Conditions - Updated

On February 12, 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 has improved somewhat when compared to fiscal years 2011 and 2012, but have not yet completely recovered from the Great Recession. States, as a whole, face significant challenges in both the near-term and the long-term. Some of the challenges facing state governments include: an aging population requiring expensive health care and other social services; some states will be forced to accommodate large numbers of immigrants; and declines in federal spending, both in terms of decreased grants-in aid and indirect cuts such as reductions in defense spending. Unlike previous years, MEDICAID spending is projected to increase by less than $7.0 billion in fiscal year 2014 much of the increase due to the Affordable Care Act.  Read more...

The Streamlined Sales Tax Governing Board is seeking proposals to replace and host its Streamlined Sales Tax Central Registration System (SSTRS)

The SSTRS is a pass-through system that will be used by sellers and third parties to register to collect and remit the sales and use taxes in all of the participating states (currently 24) and to update their registrations in those states. Participating states will use the information entered in the SSTRS to register these sellers in their respective state. Follow this link to learn more information.

Hearing Officer Report on
Proposed Recommended Amendments to Model Multistate Tax Compact Article IV [UDITPA]

Richard Pomp 11/2013
In December, 2012, the Multistate Tax Commission Executive Committee approved a public hearing for proposed amendments to Article IV [UDITPA] of the model Multistate Tax Compact. Public Hearing was conducted in March, 2013 by Hearing Officer Professor Richard Pomp, Alva P. Loiselle Professor of Law, University of Connecticut Law School. This report of the Hearing Officer to the MTC Executive Committee provides a background to the amendments, a summary of the proposals’ substantive features, a review of the public testimony, and the Hearing Officer’s comments and recommendations, including in some cases, his proposals for a redrafted statute.

The Hearing Officer's report is available here

Commission Files Amicus Brief in Gillette Case

On October 21, 2013, the Commission filed its amicus curiae brief on the merits in support of California in Gillette v. California Franchise Tax Board now pending at the California Supreme Court.  In the brief, the Commission argues that California law may vary from Compact Articles III.1 and IV because the Multistate Tax Compact is an advisory compact, and Articles III.1 and IV of the Compact are more in the nature of a model uniform law. Tellingly, the Multistate Tax Compact does not exhibit any indicia of a binding interstate compact — in contrast to the compacts Gillette relies on in making its case — because the Compact (1) does not establish a joint regulatory body, (2) does not require reciprocal action to be effective, and (3) does not prohibit unilateral modification or repeal.

Moreover, if the Compact is to be characterized as an interstate contract, California may vary from Articles III.1 and IV because the Compact itself may be and has been interpreted by its member states to allow for variations in the enactment of Articles III.1 and IV, and the member states course of performance during the 46 years that the Commission has been in existence shows that they have so interpreted the Compact.

You can read the Commission’s brief here.

Shirley Sicilian is Recipient of the 2013 Paull Mines Award

2013 Paull Mines Award
Shirley K. Sicilian, General Counsel, Multistate Tax Commission, was honored as the recipient of the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence at the annual meeting of the Multistate Tax Commission in San Diego, California, on July 24, 2013. 

The Commission established the award to honor Paull Mines, who began his work with the MTC in 1989 and served as MTC general counsel for eight years until his death in 2002. The award is given to an individual who exemplifies Paull's leadership, legal excellence, professional integrity, and commitment to shared knowledge among state tax attorneys. Medal winners are chosen by an MTC selection committee from nominations submitted by state tax agency employees. Past recipients include Jim Peters (2008), Marshall Stranburg (2009), Ben Miller (2010), and Ted Spangler (2011), and Michael Fatale (2012).  Read more...

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