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This is the Multistate Tax Commission's online hub for information about programs, projects, events, training, and other state tax resources. Click here, If you would like to be added to the Commission's public notice email list.

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Georgetown University Law Center Partners with MTC

Georgetown Law and the Multistate Tax Commission (“MTC”) have partnered to provide a 20% tuition discount to state and local tax government attorneys and qualified non-attorney tax professionals who matriculate in the 2019-2020 LL.M., MSL, or SALT Certificate Distance Learning programs.

Important: April 1, 2020 is the deadline to qualify for the tuition discount now available through the MTC for state and local tax government lawyers and qualified tax professionals (“government employees”) applying for Fall 2020 admission to the Georgetown University Law Center’s Tax online distance education programs. Membership in MTC is not a precondition of enrollment

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National Nexus Program

Visit the National Nexus Program web page for more information.

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News & Information

Wayfair Implementation – Marketplace Facilitator Collection Project White Paper

The Uniformity Committee established the work group on Wayfair Implementation and Marketplace Facilitator Collection project as a project to address issues concerning the states implementation of the U.S. Supreme Court’s Wayfair decision, giving states the authority to impose sales and use taxes on remote sellers, and enacting requirements for marketplace facilitators to collect and remit those taxes on marketplace sales. The work group’s goal has been to develop recommendations for maximizing compliance while minimizing the burden on remote sellers, marketplace facilitators and marketplace sellers. The work group has produced a white paper (which we will continue to update, periodically) which is available here .

Wayfair, What’s Fair, and Undue Burden

Michael Fatale, deputy general counsel at the Massachusetts Department of Revenue and adjunct professor at Boston College Law School, discusses the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018). After revisiting the Supreme Court’s prior holdings in and the history of National Bellas Hess, Inc. v. Dep’t of Rev. of Illinois (1967) and Quill Corp. v. North Dakota (1992), Fatale then turns to the history and text of the South Dakota statute at issue in Wayfair. Finally, he considers the legal theories evaluated by the Supreme Court in Wayfair — in particular the notions of discrimination, due process, and undue burden. The article was originally published in the Chapman Law Review and is made available here by permission.

Current Economic Conditions

Elliott Dubin and intern Emma Snyder of the MTC, using data from a number of sources, provides a snapshot of current economic condition of the states; and, a forecast of economic conditions in the near future. Needless to say, the current economic conditions of the states vary widely; and, even short-term predictions of the economy are not always precise.

Fifty years of MTC Uniformity Efforts

The Not-So-Obvious Lessons
Like uniformity itself, the efforts to achieve uniformity also serve a greater purpose. This article by Helen Hecht, MTC general counsel, explains why.

States Should Embrace GILTI or Pursue an Alternative Path to Fairness

In this article, Brian Hamer, MTC counsel, argues for states either to follow the lead of the federal government and tax Global Intangible Low Taxed Income (GILTI) or to adopt an alternative approach to address international income shifting by global enterprises. The article describes the federal tax on GILTI which is part of the Tax Cuts and Jobs Act, the reasons that motivated Congress to act and which equally to states, the magnitude of global income shifting by U.S. corporations and the adverse impact on state tax bases, the inadequacy of traditional tools to address this problem, and the key legal issues that relate to state taxation of GILTI.

MTC New Uniformity Model - Partnership Project

At a special Commission meeting on January 24th, 2019, the Multistate Tax Commission adopted the Model Uniform Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments as a uniformity recommendation to the states.