Skip to Content
MTC multistate tax Commission
image description
An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
  • The Commission
    • About Us
    • Email Updates
    • MTC History
    • Member States
    • Multistate Tax Compact
    • Programs & Committees
    • Bylaws
    • Officers & Executive Committee Members
    • Executive Committee Archive
    • Litigation Committee Archive
    • Annual Reports
    • Policy Statements & Resolutions
    • Public Participation Policy
    • News
    • Paull Mines Award
    • Wade Anderson Memorial Award
    • Annual Business Meeting Archive
  • Uniformity
    • About Uniformity
    • Uniformity Charter
    • Uniformity Process
    • Adopted Uniformity Recommendations
    • Uniformity Meeting Archives
    • Standing Subcommittee
    • Current & Recent Uniformity Projects
    • Article IV
    • Amicus Briefs
  • Nexus
    • Multistate Voluntary Disclosure Program
    • Multistate Voluntary Disclosure Application
    • Member States
    • Nexus Committee
    • State Tax Amnesties
    • State Tax Amnesties Archive
  • Audit
    • Audit Member States
    • Taxpayer-Initiated Joint Audits
    • Audit Committee
    • Audit Committee Archive
    • Audit Training Programs
    • Resource Documents
    • Audit Program Links
  • Events & Training
    • Training Program
    • Upcoming Training Events
    • Faculty Biographies
    • Training Program Fees
    • Frequently Asked Questions
    • Past Commission Meetings
  • Resources
    • Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
    • Policy Research
    • Amicus Briefs
    • Legislation
    • Alternative Dispute Resolution
    • Tax Stratification and Estimation Program (TSEP)
    • Employment Opportunities
    • State Sales & Use Tax Registration Forms
    • Fundraiser Sales Tax Law
    • Research, Presentations, & Publications
    • Career Information Websites

Spring Committee Meetings 

April 20 - 21, 23, and 27-29, 2021
The Nexus Committee, Audit Committee, Strategic Planning Steering Committee, Uniformity Committee, and Executive Committee will be meeting via Teleconference and Webcast.

arrow buttonMore info

Georgetown University Law Center Partners with MTC

Georgetown Law and the Multistate Tax Commission (“MTC”) have partnered to provide a 20% tuition discount to state and local tax government attorneys and qualified non-attorney tax professionals who matriculate in the 2021-2022 LL.M., MSL, or SALT Certificate Distance Learning programs. 

Important: April 1, 2021 is the deadline to qualify for the tuition discount now available through the MTC for state and local tax government lawyers and qualified tax professionals (“government employees”) applying for Fall 2021 admission to the Georgetown University Law Center’s Tax online distance education programs. Membership in MTC is not a precondition of enrollment

arrow buttonMore info

National Nexus Program 

Visit the National Nexus Program web page for more information.

arrow buttonMore info
  • Spring Committee Meeting
  • Georgetown Law Partners with MTC
  • Voluntary Disclosure Program
News & Information
An Insider’s View of the MTC’s P.L. 86-272 Project

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 was last revised in 2001.
 
In this article, Brian Hamer, MTC counsel, describes the  proposed revisions to the Statement and the path that the work group pursued to reach the decisions they made.  He also responds to criticisms that have been raised to the proposed revisions and explains why those criticisms are not well founded.  
 
The Commission will consider adopting the proposed revisions for recommendation to the states at its 2021 annual meeting in August.

To read the article, click the ‘Read More’ button below.

image description Read more
Noell Industries, Inc. v. Idaho State Tax Commission

Noell Industries, Inc. v. Idaho State Tax Commission

The Multistate Tax Commission has filed an amicus brief urging the U.S. Supreme Court to review the Idaho Supreme Court's decision in Noell Industries, Inc. v. Idaho State Tax Commission, 470 P.3d 1176 (Idaho 2020). In its decision, the Idaho Supreme Court held that Idaho could not tax a holding company on any portion of its gain from the sale of a multistate business that had operated in that state for almost two decades. In its amicus brief, the Commission pointed out that the U.S. Supreme Court has never considered the application of the unitary business principle to a business enterprise that includes a holding company, resulting in a gap in Due Process Clause jurisprudence, and that the Idaho Supreme Court’s decision contributes to a growing conflict among state courts and administrative tribunals. 
 

Read more
Mobile Workforce Proposals – A Comparison

Mobile Workforce Proposals – A Comparison

In 2011, the MTC developed model legislation addressing the issue of workers temporarily in the state for short time-periods (“mobile workers”). This was a response to federal legislation that would have preempted state law and which contained provisions that would have created administrative problem for the states. Recently, the Council On State Taxation (COST), long a proponent of this federal legislation, put forward a draft state legislative proposal. COST’s proposal contains provisions similar to the federal proposal. 

Read more
MTC Responds to OECD Public Consultation Document

MTC Responds to OECD Public Consultation Document

The Multistate Tax Commission responded to the public consultation document that asks for comment on the Organisation for Economic Co-operation and Development (OECD) (2020), Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Item III - the nexus standard, and Item IV – the revenue sourcing rules. The MTC has extensive experience with both nexus and sourcing issues through our uniformity efforts and this submission — masterfully prepared by Uniformity Counsel Helen Hecht — provides the OECD a summary of that experience along with information on the approach that the MTC has recommended to its members.

Read more
Georgetown University Law Center Partners with MTC

Georgetown University Law Center Partners with MTC

Georgetown Law and the Multistate Tax Commission (“MTC”) have partnered to provide a 20 percent tuition discount to state and local tax government attorneys and qualified non-attorney tax professionals who matriculate in the 2021-2022 LL.M., MSL, or SALT Certificate Distance Learning programs. 

Read more
Foreign Commerce Clause Discrimination: Revisiting Kraft after Wayfair

Foreign Commerce Clause Discrimination: Revisiting Kraft after Wayfair

In his article published earlier this year in Baylor Law Review, Michael Fatale explores the import of the U.S. Supreme Court’s decision in Kraft General Foods, Inc., v. Iowa Department of Revenue and Finance in light of the federal tax changes popularly referred to as the Tax Cuts and Jobs Act (“TCJA”). The TCJA extended the definition of federal taxable income to so-called “deemed repatriation income” and global intangible low-taxed income or “GILTI.” Some have claimed that Kraft restricts the states with respect to taxing this income. Fatale’s article posits that these readings of Kraft are incorrect, that Kraft was incorrectly decided, and that it is overdue for judicial reconsideration as Quill was in Wayfair.
 

Read more
Upcoming Events

Spring Committee Meetings

April 20 - 21, 23, and 27-29, 2021
via Teleconference and Webcast
Schedule of Events
Online Registration

Nexus Committee Agenda
April 20, 2021 @ 2:00 pm

Audit Committee Agenda
April 21, 2021 @ 2:00 pm 
 

54th Annual Meeting Week

August 2-5, 2021
TBD

Quick Links
  • MTC Past Events
  • Member States
  • Programs & Committees
  • State Intercompany Transactions Advisory Service (SITAS)
  • Strategic Planning Committee
Programs & Resources
  • Legislation
  • Multistate Voluntary Disclosure Program
  • Uniform Sales & Use Tax Certificate
  • Adopted Uniformity Recommendations
About MTC
  • About Us
  • Contact Us
  • Terms of Use
  • Resources
  • Privacy and Refund Policy
Committees
  • Executive Committee
  • Audit Committee
  • Litigation Committee
  • Nexus Committee
  • State Intercompany Transaction Advisory Service Committee
  • Strategic Planning Committee
  • Uniformity Committee
The Commission
  • Member States
  • Multistate Tax Compact
  • Bylaws
  • MTC Officers & Members
  • Annual Reports

Back to top