Fall Committee Meetings

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

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Welcome to mtc.gov

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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National Nexus Program

Visit the National Nexus Program web page for more information.

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News & Information

Franchise Tax Board v. Hyatt

In the case of Franchise Tax Board v. Hyatt, the Commission, along with the National Governors Association and the National Conference of State Legislatures, have filed an amicus brief in support of the California Franchise Tax Board (FTB), asking that the U.S. Supreme Court overrule the 1979 case of Nevada v. Hall. In Hall, the Court ruled for the first time that states and their governmental agencies do not have sovereign immunity in the courts of their sister states. In Hyatt, an individual, who had moved from California to Nevada, sued the FTB alleging that its auditors had committed torts.

Government Contributions to Capital—The Known and the Unknown

Helen Hecht and Lila Disque of the MTC are featured in the Journal of Multistate Taxation and Incentives. The TCJA treats governmental nonshareholder corporate contributions to capital as taxable income for the first time since the federal income tax was imposed.

Current Economic Conditions

Elliott Dubin and former policy research intern Parker Armstrong 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.

Trends in State and Local Finances: 1967 to 2017

Elliott Dubin and former policy research intern Parker Armstrong of the MTC examines longer-term trends in state and local government fiscal conditions and highlights the changes in spending and revenues over a 50-plus year period.

MTC Files Amicus Brief in FTB v. Hyatt

The Commission has filed an amicus brief supporting the California Franchise Tax Board in its petition to the U.S. Supreme Court in the Hyatt case. The petition asks the Court to overturn an earlier decision, Nevada v. Hall, that permits state tax agencies and officials to be sued in the courts of another state. If the Court grants the FTB’s petition, it will be the third time the Court has considered various issues in this case.

MTC Files Amicus Brief on the Merits in South Dakota Wayfair Case

The Commission has filed an amicus brief in support of South Dakota in its Supreme Court case seeking to overturn Quill v. North Dakota. The MTC’s brief in South Dakota v. Wayfair asks the court to overturn the physical presence standard under its dormant commerce clause jurisprudence, arguing that physical presence has little if anything to do with the relevant burdens analysis and is also a poor standard for achieving predictable consistent results outside of the traditional mail-order context.