2015 Fall Committee Meetings

The Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Steering Committee and Executive Committee will be meeting in Charleston, South Carolina.  Visit our Schedule of Events webpage for additional details.

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Paull Mines Award

The Commission awarded the 2015 Paull Mines Award to Joe W. Garrett, Jr., Deputy Commissioner for the Alabama Department of Revenue.

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Alabama Notice for Out-of-State Sellers

Alabama has issued the following notice to all persons, firms and corporations located outside Alabama and making retail sales of tangible personal property into the State of Alabama:

Effective October 1, 2015, for tax returns which are due on or before November 20, 2015, Legislative Act No. 2015-448, entitled the “Simplified Seller Use Tax Remittance Act,” allows eligible sellers to participate in a program to collect, report and remit a flat eight percent (8%) sellers use tax on all sales made into Alabama.  An eligible seller is one that sells tangible personal property or a service into the State of Alabama from an inventory or location outside the state but does not have a physical presence in the State of Alabama and who is not otherwise required by law to collect tax on sales made into the state.

DMA and the Overture to Overturn Quill

Helen Hecht and Lila Disque of the MTC consider Justice Kennedy’s concurrence in the Direct Marketing Association case inviting states to bring a challenge to Quill, and the general problems in mounting such a test case. The article also discusses what Justice Kennedy’s plurality opinion in the recent personal jurisdiction case, J. Mcintyre, might say about whether at least some of the Justices on the Court are rethinking the due process principles supporting state adjudicatory jurisdiction and if so, whether this might also signal a willingness to revisit Quill’s due process and related Commerce Clause underpinnings.  
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Commission Files Brief in Supreme Court

The MTC has filed an amicus brief in support of California's petition for certiorari in the United States Supreme Court. The case, Hyatt, raises the issue of state sovereignty, as it considers to what extent one state must extend legal immunities to another state. The MTC filed its brief to point out the impact that lawsuits like this one could have on state tax enforcement and on our system of cooperative federalism.
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MTC Sends Letter on Digital Goods Act

The Commission sent a letter to the chairmen and ranking members of the Senate Committee on Finance and the House Judiciary Committee regarding H.R. 1643/S. 851, the Digital Goods and Services Tax Fairness Act of 2015.  The Chair of the Commission, Alabama Commissioner of Revenue Julie Magee, expressed concerns about the bill, highlighting some flaws in the legislation --
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Trends in State Corporate Income Taxes Revisited (Again)

This article updates the article that appeared in the Winter 2007 issue of the Multistate Tax Commission Review which, in turn, updated a similar article that appeared in the Fall 2000 issue of that Review. The previous article was written at a time when state corporate income taxes were growing at unprecedented rates. However, in the recent past, this revenue source has been growing much more slowly. 
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State Fiscal Conditions

On February 4, Scott Pattison, Executive Director of the National Association of State Budget Officers (NASBO), spoke to the Tax Economists Forum, a Washington, DC based group of public finance economists, about the current condition of state finances and the outlook for the future. To briefly summarize Mr. Pattison’s presentation: the current fiscal condition of state governments has improved somewhat when compared to fiscal years 2013 and 2014, but have not yet completely recovered from the Great Recession. 
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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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