MultiTax Commission

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.

2024 Fall Committee Meetings

November 18-21, 2024 
The Attorney Training session, Litigation Committee, Audit Committee, Nexus Committee, Uniformity Committee, Strategic Planning Committee, and Executive Committee will be meeting in Santa Fe, New Mexico

National Nexus Program

Visit the National Nexus Program page for more information.

Uniformity Projects

View our current and most recent 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. 

News & Information

Credits: Cure for Use Tax Apportionment

Ellingson Drainage v. South Dakota - In this article published September 16, 2024 in Tax Analysts Tax Notes State, MTC National Nexus Program Director Richard Cram examines the South Dakota Supreme Courtʹs decision in Ellingson Drainage upholding the Department’s...

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TCJA Effects on State Taxes

In this article recently published in Tax Notes State, MTC Senior Counsel Bruce Fort argues that the states need to re-evaluate their policies regarding conformity to the TCJA to ensure that domestic and multinational companies are being taxed on an equal basis....

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MTC Letter to California OTA on Microsoft Case

On May 23, 2024, MTC Executive Director Greg Matson submitted a letter asking the OTA not to make their ruling precedential and explaining that the MTC agrees with the FTB that the result does not fairly reflect California’s share of Microsoft’s income.  View...

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80/20 Exclusion Is a Bad Idea for States

Pepsi Tax Case Shows Why 80/20 Exclusion Is a Bad Idea for States In this article, Senior Counsel Bruce Fort explains how the use of the “80/20” company exclusion from several states’ water’s edge combined filing group enables taxpayers to shift domestic income to...

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A tale article

A Tale of Two Cities

Bruce Fort is Senior Counsel to the Multistate Tax Commission. In this A Tale of Two Cities (PDF) article, originally published in Law 360’s State and Local newsletter on March 28 and 29, 2023, Fort describes two recent appellate decisions that took very different...

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A tale article

NGA Releases Guiding Principles on Federal Tax Reform

The National Governors Association (NGA) released Guiding Principles on Federal Tax Reform on March 13, 2013, in preparation for comprehensive federal tax reform in the 113th Congress. NGA had earlier formed a task force to develop concrete suggestions for federal...

MTC New Uniformity Model – Partnership Project

At a special Commission meeting on January 24th, 2019, the Multistate Tax Commission adopted the Model Uniform Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments as a uniformity recommendation to the states. More...

2024 Spring Committee Meetings

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