Multistate Tax Compact
Article I: Purpose
The purposes of this compact are to:
Facilitate proper determination of State and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes.
Promote uniformity or compatibility in significant components of tax systems.
Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration.
Avoid duplicative taxation.