2015 Winter Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee & Subcommittee, Litigation Committee and Improve Multistate Voluntary Disclosure Program Project Team will be meeting.  Visit our Schedule of Events webpage. 

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48th Annual Conference

Explore sunny Spokane Washington – a vibrant city setting with beautiful natural scenery! Enjoy world-class dining, a four-star salon, fitness center, swimming pools, and more at the Davenport Grand Hotel! July 27–30, 2015.

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Looking for Information About Changes to Article IV of the Compact?

At its annual business meeting in July 2014, the Commission adopted, as uniformity recommendations to the states, several amendments to provisions within Article IV of the Compact. Article IV of the Compact is composed of the Uniform Division of Income for Tax Purposes Act (UDITPA).  There are a couple of remaining sections of Section 18 and conforming amendments throughout Article IV that are awaiting consideration for approval by the Commission.  Once consideration of these remaining items has occurred, a revised model Compact will be posted on this website in addition to the original model drafted in 1966.

You can find the adopted changes, along with the remaining items still pending, at the Article IV page of the Uniformity section of our website

Commission’s Brief in Massachusetts Marblehead Case Cited in Decision

Marbleheada.jpgIn a case where the MTC had filed an amicus brief supporting the Massachusetts Department of Revenue, the Massachusetts Supreme Judicial Court has found in favor of the Department. The case concerned the proper application of MTC model apportionment rules for financial institutions. 
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Commission Files Brief in Tennessee Vodafone Case

The MTC has filed an amicus brief in the Vodafone case before the Supreme Court in Tennessee. The brief addresses the use of UDITPA Section 18 – equitable apportionment authority. The taxpayer argues that under the statutory cost-of-performance rule, sales of mobile telecommunications services to customers in Tennessee should not be sourced to the state.
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MTC Sends Letter on Goodlatte's Draft Hybrid Origin-Sourcing Bill

The Commission sent a letter to U.S. House Judiciary Committee Chair Bob Goodlatte, R-Va., on his draft hybrid origin-sourcing alternative to the Marketplace Fairness Act.  The Chair of the Commission, Alabama Commissioner of Revnue Julie Magee, highlighted significant problems with the draft bill, which hasn't been introduced yet but has been circulated for comments.
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MTC Files Amicus Brief in Alabama’s CSX Case

MTCbrief2.jpgThe Commission filed an amicus brief with the U.S. Supreme Court in Alabama Dept. of Revenue, et al. v. CSX Transportation, Inc. supporting Alabama’s imposition of sales and use tax on rail carriers’ diesel purchases while exempting those who use roads or waterways for transit, arguing that Alabama’s taxes do not discriminate against railroads under the 4-R Act.
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MTC Files Brief in Comptroller of Maryland v. Wynne

MTC Files Brief in Comptroller of Maryland v. Wynne
On August 5, 2014, the Commission filed an amicus brief with the U.S. Supreme Court in Comptroller of Maryland v. Wynne, arguing that Maryland should not be required to provide a credit for taxes paid by residents to other states against the tax those residents owe to Maryland. 
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C. A. Daw Recipient of the 2014 Paull Mines Award

On July 30, 2014, the Commission awarded the 2014 Paull Mines Award for Contribution to State Tax Jurisprudence to the late C. A. Daw, chief counsel for the Montana Department of Revenue, who lost a battle with cancer in May of this year. His wife, Mari, was present to accept to the award.
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