50th Annual Meeting & Conference

The Commission’s 2017 Annual Meeting & Conference, and committee meetings, will be held in Louisville, Kentucky, from July 31 to August 3, 2017.  Visit our Schedule of Events webpage for additional details.

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THIS WEEK IN MTC HISTORY

The Multistate Tax Commission marks its 50th anniversary this summer.  In celebration of the Commission’s five decades, we will highlight notable happenings over the years during 2017.  You can view events highlighted in previous weeks in chronological order on the TIMELINE OF EVENTS IN THE HISTORY OF THE MTC web page. 

July 1981

In Kansas City on July 16, 1981, the Commission adopted bylaw changes that officially moved the annual business meeting to the month of July. The bylaws in the first 14 years of MTC’s history had required a meeting before the start of the MTC fiscal year, July 1.  The Commission’s annual meeting has been held in ever since in the latter half of July (with an occasional foray into very early August).

Partnership Taxation - A State Tax Administrator's Perspective

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Helen Hecht and Lila Disque of the MTC are featured in the Journal of Multistate Taxation and Incentives.  Entity-level assessment will require states to consider the implications with respect to nexus, apportionment, and conformity.
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MTC Files Amicus Brief with 11th Circuit Court of Appeals

CSX-Brief-small.jpgOn June 30, 2017, the Commission filed an amicus brief with the 11th Circuit Court of Appeals in CSX Transportation, Inc. v. Alabama Dept. of Revenue, et al. supporting Alabama’s contention that it does not violate the 4-R Act when it imposes sales and use tax on rail carriers’ diesel purchases while exempting those who use roads or waterways for transit.  Based on its language, the Commission concluded that the 4-R Act does not require the state to spend fuel tax revenues in a specific manner, and that CSX must show harm in order to seek a remedy under the act.
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MTC Files Amicus Brief with Utah Supreme Court

MTC-Amicus-Brief-Utah-small.jpgOn May 8, 2017, the Multistate Tax Commission filed an amicus brief in  the Utah Supreme Court regarding Utah State Tax Commission v. See’s Candies, Inc. The case involved the extent to which a tax administrator may use its discretionary authority to disallow deductions for royalties paid to a related insurance company.

 
 
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State Corporate Income Taxes and the Effect on European Taxes

CCTB,-Brexit,-and-Unitary-Taxation-small.jpgThe European Commission is pursuing its plan to introduce a common tax system for companies doing business across the European Union.  That system would simplify the tax base calculations for thousands of EU companies, which now must comply with 28 different sets of tax rules throughout the European Union.  The proposal would establish a common tax base as a first phase, and in a second phase, would require companies to consolidate their EU operations into a single corporate entity.  The companies would then distribute the tax base throughout their operations in the European Union using a formula based on the location of the company’s assets, employees, and sales. 


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Commission Files Brief in Supreme Court DMA v. Brohl

DMA161106.jpgOn November 7, the Commission filed an amicus brief in the United States Supreme Court, supporting Colorado’s cross-petition in DMA v. Brohl.  The Direct Marketing Association (DMA) is appealing the Tenth Circuit’s decision that Colorado’s sales and use tax notice and reporting statute did not discriminate against interstate commerce.  The Commission brief supports Colorado’s position that, if the court grants review based on DMA’s discrimination claim, it should also take the opportunity to reconsider Quill v. North Dakota.  This case is unusually well-suited for this purpose because Quill has already been invoked and analyzed extensively in the lower court proceedings; the current situation demonstrates the convoluted efforts necessary to collect use tax; and the case is unlikely to give rise to retroactive tax liability.


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