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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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. 

November 1968

On November 19, 1968, the Commission held its fourth official meeting at the Missouri State Office Building in Kansas City. Commission Chair George Kinnear discussed the progress of state membership in the MTC during his report. He noted that there would need to be at least 30 compact members and 10 associate members by the end of 1969 to meet the projected membership schedule. It was an ambitious schedule that would not be met: The most states that had adopted the Compact at any one time was 21, first achieved in 1972. Currently, 15 states and D.C. are compact members, but every state but two are engaged at some level with the Commission either through one of its formal programs or through participation in its many committees and workgroups.

Past volumes are available online.

MTC Files Brief in Support of South Dakota’s Petition in Wayfair Case

171102-South-Dakota-v-Wayfairsmall.jpgThe Commission has filed an amicus brief in support of South Dakota in its Supreme Court petition in the Wayfair case seeking to overturn Quill v. North Dakota. The brief asks the court to take the case in order to re-examine 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.

The Commission also argues that the Court should overturn the physical presence standard prospectively and allow states to replace it with more workable sales threshold standards.
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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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