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An intergovernmental state tax agency whose mission is to achieve fairness by promoting compliance and consistent tax policy and practice, and to preserve the sovereignty of state and local governments over their tax systems.
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MTC Files Amicus Brief on the Merits in South Dakota Wayfair Case

MTC-Amicus-Wayfair-(1).jpgThe 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. 

Because it is so unsuitable to distinguishing the line between constitutionally permissible burdens, and burdens that may be considered “undue,” it cannot adequately protect states’ sovereign authority to impose taxes.

You can read the brief by clicking here .

 

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P.L. 86-272 Statement of Information Work Group

December 4, 2019 via Teleconference
December 11, 2019 via Teleconference
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Combined Filing Model Working Group

Cancelled - December 4, 2019
Next Meeting - December 18, 2019
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Wayfair Implementation and Marketplace Facilitator Work Group

October 31, 2019 is Cancelled
until further notice
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Alexandria, Virginia

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August 5 - 8, 2019
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