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Spring Committee Meetings

April 23 – 28,  2023   
The Attorney Training session, Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Committee, and Executive Committee will be meeting in Long Beach, California.

Uniformity Projects

View our current projects.

Welcome to mtc.gov

This is the Multistate Tax Commission’s online hub for information about programs, projects, events, training, and other state tax resources.  Click here, If you would like to be added to the Commission’s public notice email list. 

National Nexus Program

Visit the National Nexus Program page for more information.

News & Information

In the Wake of the MTC’s P.L. 86-272 Project

In August 2021, the Commission adopted revisions to its “Statement Concerning Practices of the Multistate Tax Commission and Signatory States Under Public Law 86-272.”  These revisions explain (among other things) how P.L. 86-272, a federal statute that limits the...

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VAS Holdings v. Commonwealth

Bruce Fort is Senior Counsel to the Multistate Tax Commission. The views expressed herein are his and those of his legal colleagues at the MTC. They do not necessarily reflect the views of the Multistate Tax Commission or its member states.  Would-Be Privateers...

Santa Fe Natural Tobacco Co. v. Dept. of Revenue

The Multistate Tax Commission has filed an amicus brief with the Oregon Tax Court in Santa Fe Natural Tobacco Co. v. Dept. of Revenue.  This case considers whether in-state activities conducted by an independent contractor pursuant to a contract with an...

Anatomy of a Domestic Tax Shelter

Tax Analysts published an article by MTC Senior Counsel Bruce Fort in its May 17, 2021 publications Tax Notes State, Tax Notes Federal and Tax Notes International entitled, “Anatomy of a Domestic Tax Shelter” regarding the use of so-called 80/20 companies as a...

MTC Annual Conference & Committee Meetings

The Commission’s 2014 Annual Conference and Committee Meetings are being held on July 28 – 31, 2014 in Albuquerque, New Mexico.  Registration is required for those attending the Wednesday, July 30 conference and strongly encouraged for anyone attending any of the...

Commission Files Amicus Brief in Gillette Case

On October 21, 2013, the Commission filed its amicus curiae brief on the merits in support of California in Gillette v. California Franchise Tax Board now pending at the California Supreme Court.  In the brief, the Commission argues that California law may vary...

An Insider’s View of the MTC’s P.L. 86-272 Project

In the fall of 2018, the MTC’s Uniformity Committee tasked a work group consisting of representatives from a dozen states to update the “Statement Concerning Practices of the Multistate Tax Commission and Signatory States Under Public Law 86-272.”  The Statement...

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