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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THIS WEEK IN MTC HISTORY

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. 

June 1977

In June 1977, the Executive Committee interviewed and extended a job offer to Jonathan Rowe to become the MTC’s D.C.-based deputy director. Jon Rowe graduated from law school in 1971, but he never took a bar exam and never practiced law. Instead, he moved to Washington, D.C., and became one of Ralph Nader’s first “raiders.” He developed an interest in tax policy, and served on Nader’s Tax Reform Research Group. After serving as the MTC’s deputy director for a couple of years, where his focus was federal legislative activity, he became the associate director of Citizens for Tax Justice, and later joined the staff of then Senator Byron Dorgan. He left Byron’s staff to become a journalist, wrote and edited for a number of publications, and was admired for his concise prose. He gained notoriety for his writings on economics and being an advocate of the notion of community commons. In 2002, he started and hosted a weekly radio show. He passed away in 2011.

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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State Corporate Income Taxes and the Effect on European Taxes

CCTB,-Brexit,-and-Unitary-Taxation-small.jpgThe European Commission is pursuing its plan to introduce a common tax system for companies doing business across the European Union.  That system would simplify the tax base calculations for thousands of EU companies, which now must comply with 28 different sets of tax rules throughout the European Union.  The proposal would establish a common tax base as a first phase, and in a second phase, would require companies to consolidate their EU operations into a single corporate entity.  The companies would then distribute the tax base throughout their operations in the European Union using a formula based on the location of the company’s assets, employees, and sales. 


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Commission Files Brief in Supreme Court DMA v. Brohl

DMA161106.jpgOn November 7, the Commission filed an amicus brief in the United States Supreme Court, supporting Colorado’s cross-petition in DMA v. Brohl.  The Direct Marketing Association (DMA) is appealing the Tenth Circuit’s decision that Colorado’s sales and use tax notice and reporting statute did not discriminate against interstate commerce.  The Commission brief supports Colorado’s position that, if the court grants review based on DMA’s discrimination claim, it should also take the opportunity to reconsider Quill v. North Dakota.  This case is unusually well-suited for this purpose because Quill has already been invoked and analyzed extensively in the lower court proceedings; the current situation demonstrates the convoluted efforts necessary to collect use tax; and the case is unlikely to give rise to retroactive tax liability.


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