2017 Fall Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Steering Committee and Executive Committee will be meeting in New Orleans, Louisiana.  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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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. 

October 1958

NorthwesternStatessmall.jpgAlthough the MTC was born in 1967, the events that sparked its formation began on October 14, 1958 in the U.S. Supreme Court.  On that day, the Court heard argument in the case of Northwestern States Portland Cement Co. v. Minnesota. The question was whether a state could tax business income of companies that did nothing but solicit customers in the state.  The Court’s decision, issued in February the following year, would shock some in the business world—holding that solicitation was enough to create nexus. Soon after, Congress stepped in, passing P.L. 85-272 to partially reverse the decision—and began the what became known as the Willis Committee to study state business income taxes with a view toward comprehensive federal preemption. The committee’s activities and recommendations spurred the states into cooperative action to address the compliance burdens on interstate business and led to the eventual formation of the MTC.

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

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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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