2017 Fall Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Steering Committee and Executive Committee will be meeting in Houston, Texas.  Visit our Schedule of Events page for additional details.

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50th Annual Meeting & Conference

The Commission’s 2017 Annual Meeting & Conference, and committee meetings, will be held in Louisville, Kentucky, from July 31 to August 3, 2017.  Visit our Schedule of Events webpage for additional details.

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The Multistate Tax Commission marks its 50th anniversary this summer.  In celebration of the Commission’s five decades, we will highlight notable happenings over the years during 2017.  You can view events highlighted in previous weeks in chronological order on the TIMELINE OF EVENTS IN THE HISTORY OF THE MTC web page. 

September 1987

Nebraska State FlagNebraska became the first non-Compact state to participate in the Commission’s Joint Audit Program when they signed a contract to participate on September 18, 1987.  The “Agreement of Conditional Grant and Contract for Auditing Services” was described as “experimental,” but the MTC had determined that its efforts to achieve the purposes of the Compact would be “furthered through its auditing program; and that its effectiveness in achieving its purposes will be increased upon its performing audits for as many states at one time as practicable, including states that are not parties to the Compact.”  The experiment was a success—Nebraska has been a participant ever since, and more than a dozen other non-Compact states have joined the program over the years as well.

MTC Files Amicus Brief in Graphic Packaging v. Hegar

Pages-from-MTC-Graphic-Packaging-Amicus-1.jpgOn August 30, 2017, the Multistate Tax Commission filed an amicus brief in Graphic Packaging v. Hegar, a Compact case that is currently pending in the Texas Supreme Court.  In its brief, the Commission described the nature and history of the Compact and its membership, and explained why a state need not withdraw from the Compact in order to repeal the Compact’s apportionment election.  Oral arguments in the case took place on September 13, 2017. 

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Current Economic Condition of the States

Economic-Conditions-small.jpgHenry Wearmouth, former MTC Policy Research Intern, 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.

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MTC Files Amicus Brief with Commissioner v. Associated Bank

Pages-from-MTC-Graphic-Packaging-Amicus-1.jpgOn July 20, 2017, the MTC filed an amicus brief in Commissioner v. Associated Bank, a case pending before the Minnesota Supreme Court. The MTC supported Minnesota’s contention that, because the income in question was generated entirely by the activities of the parent company, a financial institution, the commissioner should disregard an LLC’s business structure and apply the alternative apportionment formula used for financial institutions.

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Partnership Taxation - A State Tax Administrator's Perspective


Helen Hecht and Lila Disque of the MTC are featured in the Journal of Multistate Taxation and Incentives.  Entity-level assessment will require states to consider the implications with respect to nexus, apportionment, and conformity.
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MTC Files Amicus Brief with 11th Circuit Court of Appeals

CSX-Brief-small.jpgOn June 30, 2017, the Commission filed an amicus brief with the 11th Circuit Court of Appeals in CSX Transportation, Inc. v. Alabama Dept. of Revenue, et al. supporting Alabama’s contention that it does not violate the 4-R Act when it imposes sales and use tax on rail carriers’ diesel purchases while exempting those who use roads or waterways for transit.  Based on its language, the Commission concluded that the 4-R Act does not require the state to spend fuel tax revenues in a specific manner, and that CSX must show harm in order to seek a remedy under the act.
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MTC Files Amicus Brief with Utah Supreme Court

MTC-Amicus-Brief-Utah-small.jpgOn May 8, 2017, the Multistate Tax Commission filed an amicus brief in  the Utah Supreme Court regarding Utah State Tax Commission v. See’s Candies, Inc. The case involved the extent to which a tax administrator may use its discretionary authority to disallow deductions for royalties paid to a related insurance company.

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