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...
Glenn Hegar, Comptroller of Public Accounts of the State of Texas v. Texas Entertainment Association, Inc.
On April 15, the MTC filed an amicus brief on petition for certiorari in the United States Supreme Court in the case of Glenn Hegar, Comptroller of Public Accounts of the State of Texas v. Texas Entertainment Association, Inc. The issue in the case is how to...
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...
Quad Graphics, Inc. v. North Carolina Department of Revenue
The Multistate Tax Commission has filed an amicus brief in support of the North Carolina Department of Revenue’s appeal to the North Carolina Supreme Court in Quad Graphics, Inc. v. North Carolina Department of Revenue , Docket No. 407A21, of the North Carolina...
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...
Mobile Workforce Proposals – A Comparison – November 2021 Update
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...
The Commission has Approved Two Uniformity Proposals for Recommendation to the States
The first proposal approved by the Commission is an alternative Model Statute for Combined Reporting following the Finnigan method. This is the method that states are moving toward—which treats the unitary group as a single taxpayer. The second proposal includes...
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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