2016 December Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Steering Committee and Executive Committee will be meeting in Houston, Texas.  Visit our Schedule of Events webpage for additional details.

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2017 March Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee and Litigation Committee will be meeting in San Diego, California.

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MTC Analysis of Online Sales Simplification Act of 2016

MTC-OSSA-Analysis1.jpgOn August 25th, U.S. Rep. Bob Goodlatte released a draft of federal legislation, the Online Sales Simplification Act of 2016, that would require remote sellers, as defined, to collect and report sales tax to a single state where the seller’s affiliated group has its greatest number of employees (the so called origin state), using that state’s tax base, but using the destination state’s rate.  A copy of the draft legislation is available by clicking here 
The MTC, in conjunction with others including the FTA, analyzed the draft and concludes that the potential costs and difficulties in implementing the draft exceed any benefits to the states. Moreover, the draft creates political and constitutional issues that are as great as those it seeks to resolve, making the draft’s hybrid-origin-based approach unworkable even if its drafting problems are addressed.  The MTC’s analysis is available by clicking here.
Inquiries about the analysis can be directed to the Commission’s legislative counsel, Thomas Shimkin, via email or by phone at 202-650-0300. 

MTC Files Amicus Brief in Health Net v. Oregon Dep’t of Revenue

MTC-Health-Net-Amicus-Brief_small.jpgOn June 16, the MTC filed an amicus brief in Health Net, which is currently pending in the Oregon Supreme Court on direct appeal from Oregon's Tax Court. The case arises out of the same issue as Gillette: whether the state must allow the taxpayer to use the income tax apportionment election contained in Article III of the Multistate Tax Compact, or whether the state may require apportionment via its own formula.

In Gillette, the California Supreme Court ruled unanimously in favor of the state; Oregon's Tax Court did the same. The MTC filed its brief to clarify the nature of the Compact, as it did in Gillette and several other pending cases.

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DMA v. Brohl—Is It Time to Stop Fighting the Last War?


Helen Hecht and Lila Disque of the MTC propose that rather than continuing the battle to persuade Congress or the Supreme Court to remove restraints on the states’ existing tax collection mechanism, states might consider an alternative mechanism that makes use of 21st century technology.
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DMA and the Overture to Overturn Quill

Helen Hecht and Lila Disque of the MTC consider Justice Kennedy’s concurrence in the Direct Marketing Association case inviting states to bring a challenge to Quill, and the general problems in mounting such a test case. 
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A Conversation with Greg Matson—Executive Director of the Multistate Tax Commission

KPMGsmall.jpgIn her regular column, KPMG Corner, for the May 2016 edition of the Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Shirley Sicilian, managing director in the State and Local Tax group of the Washington National Tax practice of KPMG LLP, interviews Greg Matson to discuss his vision for the Commission and his perspective on current multi-state tax issues, as well as a bit of personal reflection.

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MTC is featured in State Tax Notes

Tax-Analyst2.jpgState Tax Notes recognizes the Multistate Tax Commission for its influence on state tax policy and practice in 2015.

"The MTC had a blockbuster year, despite having a full plate and a thin staff," said University of Connecticut law professor Richard Pomp, State Tax Notes' 2013 Person of the Year for his work as hearing officer on the MTC's proposed revisions to the Uniform Division of Income for Tax Purposes Act.
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California Supreme Court Vindicates California and Commission in Gillette

On December 31, 2015, the California Supreme Court ruled unanimously that California was not barred from disabling the corporate income tax apportionment election contained in Article III of the Multistate Tax Compact and mandating that all taxpayers apportion their income to California by double-weighing the sales factor.

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