The Commission’s 2013 Annual Conference and Committee Meetings are being held on July 22 – 25, 2013 in San Diego, California. Registration is required for those attending the July 24 conference and strongly encouraged for anyone attending any of the various committee meetings during the week.

The July 24 conference features three presentations by nationally-recognized experts on state tax and fiscal topics:
- Jeff Friedman of Sutherland, Asbill & Brennan, State Tax Assessments and Controversies: The Lay of the Land
- Marilyn Wethekam and Jordan Goodman, of Horwood, Marcus & Berk, Third-party Enforcement Actions—Infringement on Tax Administration and Policy
- Robert Ebel, formerly with the World Bank and the District of Columbia, The Great Recession: Impacts and Outlook for State and Local Finance
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NGA Releases Guiding Principles on Federal Tax Reform
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| The National Governors Association (NGA) released Guiding Principles on Federal Tax Reform on March 13, 2013, in preparation for comprehensive federal tax reform in the 113th Congress. NGA had earlier formed a task force to develop concrete suggestions for federal tax reform that are consistent with the intertwined interests of states and the federal government. For more on the task force and the development of the guiding principles, click here. For a copy of the Guiding Principles on Federal Tax Reform, click here. |
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Latest Issue of the Review Available Online
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 The latest issue of the MTC Review has been released. This issue contains three articles written by current MTC staff members and by former policy research interns. The first, “The Überexpert,” is by Harold Jennings, senior audit supervisor, and Robert Schauer, computer audit specialist. “An Analysis of Business to Consumer Electronic Commerce Sales” is an article by Yi Feng and Matthew Wade, who were policy research interns at the Commission during the summer of 2012. And finally, “Pyramiding, Productive Efficiency, and Revenue under a Gross Receipts Tax,” is by Andre Barbe, a policy research intern during the summer 2011 and a Ph.D. candidate in Economics at Rice University.
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State Fiscal Conditions - Updated
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| On February 13, 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 2007 and 2008, but have not yet completely recovered. 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 $2.0 billion in fiscal year 2013 compared to the $19.4 billion increase between fiscal year 2011 and 2012, much of it driven by the American Recovery and Reinvestment Act. Read more... |
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Commission Adopts Two Uniformity Recommendations
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At its 45th annual business meeting on August 1st in Grand Rapids, Michigan, the Commission considered two uniformity proposals. The two proposals before the Commission were both adopted as uniformity recommendations to the states: (1) Proposed Model Statutes for
Communications Transaction Tax Centralized Administration, and (2) Proposed Model Statutes for the Collection and Remittance of Lodging Taxes by Accommodations Intermediaries.
Both uniformity recommendations will be submitted to the states for their consideration. All recommendations of the Commission are advisory to the states. For a recommendation to become effective in any state, that state must affirmatively adopt the proposal through its own legislative or regulatory process.
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Commission Announces Recipient of the 2012 Paull Mines Award
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| Michael T. Fatale, Chief, Rulings & Regulations Bureau, Massachusetts Department of Revenue, was awarded the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence at the annual meeting of the Multistate Tax Commission in Grand Rapids, Michigan, on August 1, 2012. Read more... |
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Commission Announces Recipient of the 2012 Wade Anderson Medal Award
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| Michael E. Mason, Deputy Revenue Commissioner for the Alabama Department of Revenue, was awarded the Wade Anderson Memorial Medal for Leadership in Interstate Tax Cooperation at the Commission’s annual meeting in Grand Rapids, Michigan, on August 1, 2012. Read more... |
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