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Upcoming Events

Uniformity Committee Meeting
August 26, 2014  via Teleconference
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Sales and Use Tax Nexus Model Statute Project
September 10, 2014 via Teleconference
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Nexus School
September 15-16, 2014 in Little Rock, Arkansas
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CAAT Using Excel
September 25-26, 2014 in Washington, DC
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Nexus School
November 13- 14, 2014
Trenton, New Jersey
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Statistical Sampling for Sales and Use Tax Audits
November 17- 20, 2014
Atlanta, Georgia
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Looking for information on a past meeting?

2014 Annual Conference and Committee Meetings
July 28-31, 2014 in Albuquerque, New Mexico
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Uniformity Committee Meeting
July 21, 2014 via Teleconference 
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UDITPA Work Group Meeting
July 15, 2014 via Teleconference
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Nexus Committee Strategic Project Team
July 10, 2014 via Teleconference
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ALAS Advisory Group Meeting
June 25, 2014 via Teleconference
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Notice of Public Hearing
Proposed Draft Amendments, Formula for the Apportionment and Allocation of Net Income of Financial Institutions 
June 23, 2014 via Teleconference
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Marketplace Fairness Act Model Uniform Language Workgroup
June 18, 2014 via Teleconference
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Meeting Cancelled
Strategic Planning Marketplace Fairness Act Project Team
June 18, 2014 via Teleconference
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Nexus Committee Meeting
June 13, 2014 via Teleconference
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Strategic Planning Steering Committee Meeting
June 6, 2014 via Teleconference
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Uniformity Committee Meeting
May 30, 2014 via Teleconference 
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Legislative Day & Spring Executive Committee Meeting
May  7-8, 2014 in Washington, DC
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Uniformity Strategic Planning Project Team
April 30, 2014 via Teleconference
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Uniformity Committee Meeting
April 15, 2014 via Teleconference 
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Uniformity Committee, Sales and Use Tax Subcommittee Meeting
April 15, 2014 via Teleconference 
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Tax Undercollection Class Action & Tax Overcollection False Claims Act Work Group Meeting
March 25, 2014 via Teleconference
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Marketplace Fairness Act Model Uniform Language Workgroup
March 19, 2014 via Teleconference
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2014 Winter Committee Meetings
March 11-14, 2014 in Denver, Colorado
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Uniformity Committee Meeting
March 4, 2014 via Teleconference 
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Uniformity Committee Meeting
February 25, 2014 via Teleconference 
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Strategic Planning Steering Committee Meeting
January 24, 2014 via Teleconference
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Nexus Committee Meeting
January 8, 2014 via Teleconference 
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Uniformity Committee, Income and Franchise Tax Subcommittee Meeting
January 7, 2014 via Teleconference 
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2013 Fall Committee Meetings
December 10-12, 2013 in New Orleans, Louisiana 
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Financial Institutions Work Group
December 4, 2013 via Teleconference 
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 Quick Links

The Commission’s 2014 Annual Conference and Committee Meetings are being held on July 28 – 31, 2014 in Albuquerque, New Mexico.  Registration is required for those attending the Wednesday, July 30 conference and strongly encouraged for anyone attending any of the various committee meetings during the week.  Please register online by clicking the picture below.
47th Annual Conference

The half-day seminar on Wednesday features an excellent lineup of speakers for this year's Annual Conference.

  • Scott Pattison, executive director of the National Association of State Budget Officers, speaking on the condition of state finances. 
  • Professor Edward Kleinbard of the University of Southern California Gould School of Law, and former chief of staff of the Joint Committee on Taxation, speaking on stateless income — how multinational companies shift income to substantially reduce their income tax liabilities worldwide. 
  •  Lee Sheppard, contributing editor of Tax Analysts' Tax Notes and one of the nation's most widely read and respected tax commentators, will provide her cutting-edge perspective on challenges faced by national and subnational governments in taxation of multinational enterprises.

Georgetown Law Offers Tuition Discount To State and Local Government Lawyers Interested In An Executive LL.M. (Tax) Degree Or SALT Certificate
Georgetown Law is proud to announce the continuation of its innovative program specially designed for state and local government lawyers wishing to pursue, on a remote-learning basis, a Certificate in State and Local Taxation (SALT) and/or an Executive LL.M. (Tax) degree in taxation. The program, which began in Fall 2012, allows state and local government lawyers to enroll in Georgetown Law’s nationally recognized tax programs at 50% of the cost charged to those not working for government. A similar program is available to attorneys working for the IRS, U.S. Treasury, and other federal branches of government. A great benefit made available from a world-renowned university and leader in tax education.

Click here for more information. 

State Fiscal Conditions - Updated

On February 12, Scott Pattison, Executive Director of the National Association of State Budget Officers (NASBO), spoke to the Tax Economists Forum, a Washington, DC based group of public finance economists, about the current condition of state finances and the outlook for the future. To briefly summarize Mr. Pattison’s presentation: the current fiscal condition of state governments has improved somewhat when compared to fiscal years 2011 and 2012, but have not yet completely recovered from the Great Recession. States, as a whole, face significant challenges in both the near-term and the long-term. Some of the challenges facing state governments include: an aging population requiring expensive health care and other social services; some states will be forced to accommodate large numbers of immigrants; and declines in federal spending, both in terms of decreased grants-in aid and indirect cuts such as reductions in defense spending. Unlike previous years, MEDICAID spending is projected to increase by less than $7.0 billion in fiscal year 2014 much of the increase due to the Affordable Care Act.  Read more...

The Streamlined Sales Tax Governing Board is seeking proposals to replace and host its Streamlined Sales Tax Central Registration System (SSTRS)

The SSTRS is a pass-through system that will be used by sellers and third parties to register to collect and remit the sales and use taxes in all of the participating states (currently 24) and to update their registrations in those states. Participating states will use the information entered in the SSTRS to register these sellers in their respective state. Follow this link to learn more information.

Hearing Officer Report on
Proposed Recommended Amendments to Model Multistate Tax Compact Article IV [UDITPA]

Richard Pomp 11/2013
In December, 2012, the Multistate Tax Commission Executive Committee approved a public hearing for proposed amendments to Article IV [UDITPA] of the model Multistate Tax Compact. Public Hearing was conducted in March, 2013 by Hearing Officer Professor Richard Pomp, Alva P. Loiselle Professor of Law, University of Connecticut Law School. This report of the Hearing Officer to the MTC Executive Committee provides a background to the amendments, a summary of the proposals’ substantive features, a review of the public testimony, and the Hearing Officer’s comments and recommendations, including in some cases, his proposals for a redrafted statute.

The Hearing Officer's report is available here

Commission Files Amicus Brief in Gillette Case

On October 21, 2013, the Commission filed its amicus curiae brief on the merits in support of California in Gillette v. California Franchise Tax Board now pending at the California Supreme Court.  In the brief, the Commission argues that California law may vary from Compact Articles III.1 and IV because the Multistate Tax Compact is an advisory compact, and Articles III.1 and IV of the Compact are more in the nature of a model uniform law. Tellingly, the Multistate Tax Compact does not exhibit any indicia of a binding interstate compact — in contrast to the compacts Gillette relies on in making its case — because the Compact (1) does not establish a joint regulatory body, (2) does not require reciprocal action to be effective, and (3) does not prohibit unilateral modification or repeal.

Moreover, if the Compact is to be characterized as an interstate contract, California may vary from Articles III.1 and IV because the Compact itself may be and has been interpreted by its member states to allow for variations in the enactment of Articles III.1 and IV, and the member states course of performance during the 46 years that the Commission has been in existence shows that they have so interpreted the Compact.

You can read the Commission’s brief here.

Shirley Sicilian is Recipient of the 2013 Paull Mines Award

2013 Paull Mines Award
Shirley K. Sicilian, General Counsel, Multistate Tax Commission, was honored as the recipient of the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence at the annual meeting of the Multistate Tax Commission in San Diego, California, on July 24, 2013. 

The Commission established the award to honor Paull Mines, who began his work with the MTC in 1989 and served as MTC general counsel for eight years until his death in 2002. The award is given to an individual who exemplifies Paull's leadership, legal excellence, professional integrity, and commitment to shared knowledge among state tax attorneys. Medal winners are chosen by an MTC selection committee from nominations submitted by state tax agency employees. Past recipients include Jim Peters (2008), Marshall Stranburg (2009), Ben Miller (2010), and Ted Spangler (2011), and Michael Fatale (2012).  Read more...

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