MTC Files Amicus Brief in FTB v. HyattThe 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. Read more
MTC Files Amicus Brief on the Merits in South Dakota Wayfair CaseThe 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. Read more
Georgetown University Law Center Partners with MTCGeorgetown Law and the Multistate Tax Commission (“MTC”) have partnered to provide a 20 percent tuition discount to state and local tax government attorneys and qualified non-attorney tax professionals who matriculate in the 2018-2019 LL.M., MSL, or SALT Certificate Distance Learning programs. Read more
The Paralegal’s Perspective and Tax Law: How do I know if I have nexus?Michelle Lewis of the MTC Voluntary Disclosure Program is featured in the National Capital Area Paralegal Association (NCAPA) OnPoint newsletter. Towards the end of the year, many businesses start to think about what their tax liabilities are, settling those, and filing tax returns, especially when multiple states are involved. The most common question businesses seem to have is “Do I owe tax in the state?” This question can usually lead into, “Do I have nexus?” Many may also wonder “What is nexus and how do I know if I have it?” These are shared questions that businesses all over the country want answered. The good news is that it is really not that difficult to answer! Read more
MTC Mourns the Loss of First Executive Director, Gene Corrigan The Commission was saddened by news of the death of Eugene F. Corrigan, the MTC’s very first executive director, one month shy of his 91st birthday. In July, he impressed us all with his charm and remembrances while with us in Louisville for our 50th anniversary. Read more
Report on the National Nexus Program Online-Marketplace Seller Voluntary Disclosure InitiativeThe Multistate Tax Commission’s National Nexus Program (NNP) was created by and is composed of member states. One of the chief stated purposes of the NNP is to encourage and facilitate compliance with nexus law by those engaged in interstate commerce. To further this purpose, the NNP offers a multi-state voluntary disclosure program in which non-filers that have tax liabilities arising from potentially misconstrued nexus laws may, through a confidential and substantially uniform process, and a single point of contact, register and begin paying taxes, while limiting the back periods for which tax liability will be assessed and avoiding penalties. Read more
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