News & Information
Commission Files Brief in Cruise Lines International Association, Inc. Case
The MTC has filed a brief in the case of Cruise Lines International Association, Inc., v. Suganuma concerning whether federal courts may assert jurisdiction over a state tax matter where the claim by the taxpayer is barred under the federal Tax Injunction Act, but...
H.R. 8021: More Preemption of State Taxing Authority
The recent United States Budget Reconciliation bill included language that modifies the provisions of P.L. 86-272, the 1959 federal statute that prohibits states from imposing income taxes on out-of-state business if their only activity in a state is soliciting the...
Commercial Domicile: The Crumbling Pillar of Corporate Income Taxation
In the case of certain nonbusiness income, courts and legislatures have long assigned taxing rights to a multistate business’s state of commercial domicile. In this recent article published in Tax Notes State, MTC Senior Counsel Brian Hamer explains that in the...
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....
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...
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...
MTC Mourns the Loss of First Executive Director, Gene Corrigan
The Commission was saddened by news of the death of Eugene F. Corrigan, the MTC’s very first executive director, one month shy of his 91st birthday. In July, he impressed us all with his charm and remembrances while with us in Louisville for our 50th anniversary....
C. A. Daw Recipient of the 2014 Paull Mines Award
Michael T. Fatale Receives 2012 Paull Mines Award Michael T. Fatale, Chief, Rulings & Regulations Bureau, Massachusetts Department of Revenue, was awarded the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence at the annual meeting of the...
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...
Upcoming Events
Quick Links
Programs & Resources