52nd Annual Meeting Week

Monday, August 5 - Thursday, August 8, 2019 - The Litigation Committee, Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Steering Committee and Executive Committee will be meeting in Boise, Idaho.

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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.

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National Nexus Program

Visit the National Nexus Program web page for more information.

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News & Information

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.

Steiner v. Utah Tax Commission

On November 26, 2018, the MTC filed an amicus brief in the Utah Supreme Court on behalf of the Utah Tax Commission in Steiner v. Utah Tax Commission. In its brief, the MTC explained that Utah’s individual income tax comports with both the dormant interstate Commerce Clause and the dormant foreign Commerce Clause of the U.S. Constitution, notwithstanding the fact that Utah’s tax does not allow its residents to apportion their income and does not provide a credit for national and substantial taxes their residents pay to foreign jurisdictions. Utah generally taxes 100% of residents’ income and provides a credit for taxes paid to other U.S. states. Virtually all state broad-based individual income taxes around the country are structured in relevant respects like the Utah tax.

Alabama v. CSX

On November 9, 2018, the MTC filed an amicus brief in the United States Supreme Court supporting Alabama’s petition for writ of certiorari in Alabama v. CSX. The MTC encouraged the court to grant the petition in order to clarify its previous holdings in the case, which involves the question of whether rail carriers may be subjected to a fuel tax that is parallel but not identical to those imposed on motor and water carriers. CSX has argued that these taxes discriminate against rail carriers in violation of the 4-R act, 49 U.S.C. § 11501(b)(4). In its prior holdings in this case, the Court determined that the scope of the 4-R Act is extremely broad—encompassing all manner of taxes and tax issues and potentially diverse comparison classes that may give rise to claims of discrimination.

ABA Tax Section Reports on Implications on State and Local Taxes from the Federal Tax Cuts and Jobs Act of 2017

On November 9, 2018, the American Bar Association’s Section of Taxation submitted a series of reports on the implications on state and local taxes from the Federal Tax Cuts and Jobs Act of 2017. The reports were prepared by the Tax Section’s State and Local Taxes Committee at the request of MTC Executive Director Greg Matson.

You can access the report by clicking here.

Washington v. Cougar Den

On August 16, 2018, the Multistate Tax Commission and Federation of Tax Administrators jointly filed an amicus brief in the U.S. Supreme Court in Washington v. Cougar Den. On its surface, the case concerns the rules of construction applicable to Native American treaties. But the MTC and FTA filed this brief to emphasize the potential effect an adverse decision could have on state fuel and tobacco taxes. The amici explained the interconnected nature of the administration and enforcement of many state taxes and requested greater clarity from the Supreme Court about the treaty provision at issue.